https://www.taxtmi.com/caselaws?id=154350 A sprayer used for pest prevention falls within the ordinary meaning of an agricultural implement, and an administrative circular listing implements could not be treated as exhaustive or as having statutory force to exclude other items. Zinc sulphate was specifically included in the schedule of fertilisers under the Fertilizer (Control) Order, so it was to be treated as a chemical fertiliser for the purpose in issue. On that basis, the revision cases failed and the assessed items were treated as falling within the exempt or covered categories identified by the Court. en-us Mon, 29 Oct 1984 00:00:00 +0530 Sat, 17 Aug 2013 16:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154350 A sprayer used for pest prevention falls within the ordinary meaning of an agricultural implement, and an administrative circular listing implements could not be treated as exhaustive or as having statutory force to exclude other items. Zinc sulphate was specifically included in the schedule of fertilisers under the Fertilizer (Control) Order, so it was to be treated as a chemical fertiliser for the purpose in issue. On that basis, the revision cases failed and the assessed items were treated as falling within the exempt or covered categories identified by the Court. Case-Laws VAT and Sales Tax Mon, 29 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154350