https://www.taxtmi.com/caselaws?id=151130 Tractors designed and manufactured primarily for agricultural work fall within the agricultural machinery exclusion in entry 44 of Part II of Schedule II to the M.P. General Sales Tax Act, 1958, even if they are capable of occasional non-agricultural use. The controlling test is the tractor's intrinsic character, including its design, mechanism, features and special adaptability, rather than exclusive agricultural use. Evidence that the tractors were licensed as farm tractors, designed for agricultural purposes and commonly used in farming supported their exclusion from tax. The view that exclusive agricultural use was required was disapproved, and incidental non-agricultural use was held insufficient to alter the tractor's agricultural character. en-us Wed, 28 Jan 1976 00:00:00 +0530 Thu, 30 May 2013 16:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151130 Tractors designed and manufactured primarily for agricultural work fall within the agricultural machinery exclusion in entry 44 of Part II of Schedule II to the M.P. General Sales Tax Act, 1958, even if they are capable of occasional non-agricultural use. The controlling test is the tractor's intrinsic character, including its design, mechanism, features and special adaptability, rather than exclusive agricultural use. Evidence that the tractors were licensed as farm tractors, designed for agricultural purposes and commonly used in farming supported their exclusion from tax. The view that exclusive agricultural use was required was disapproved, and incidental non-agricultural use was held insufficient to alter the tractor's agricultural character. Case-Laws VAT and Sales Tax Wed, 28 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151130