https://www.taxtmi.com/caselaws?id=153398 A belt pulley attachment used with a tractor for agricultural operations such as running a threshing machine or water pump was treated as an agricultural implement under entry 34 of Schedule B to the Punjab General Sales Tax Act, 1948, as it stood before the 15 April 1971 amendment, and was therefore not liable to sales tax. The fact that the tractor itself might be taxable did not change the character of the separately sold pulley. A prior adverse Tribunal decision made the statutory remedy ineffective, so the writ court did not decline relief for non-exhaustion of remedies and quashed the assessment to that extent. en-us Fri, 06 Nov 1981 00:00:00 +0530 Tue, 23 Jul 2013 12:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153398 A belt pulley attachment used with a tractor for agricultural operations such as running a threshing machine or water pump was treated as an agricultural implement under entry 34 of Schedule B to the Punjab General Sales Tax Act, 1948, as it stood before the 15 April 1971 amendment, and was therefore not liable to sales tax. The fact that the tractor itself might be taxable did not change the character of the separately sold pulley. A prior adverse Tribunal decision made the statutory remedy ineffective, so the writ court did not decline relief for non-exhaustion of remedies and quashed the assessment to that extent. Case-Laws VAT and Sales Tax Fri, 06 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153398