https://www.taxtmi.com/caselaws?id=154513 Electric pumps used for agricultural irrigation are classified as agricultural implements under ordinary commercial understanding and are excluded from the exemption for electrically operated machinery, despite possible non-agricultural uses. Electric motors fall within the ordinary meaning of machinery worked by electricity and qualify for the exemption. Electric transformers do not fall under the general exemption entry because their separate specific entry represents a deliberate classification; the specific provision prevails over the general provision. Exemption therefore applies only to electric motors, while electric pumps and transformers remain excluded. en-us Thu, 10 Apr 1986 00:00:00 +0530 Thu, 22 Aug 2013 18:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154513 Electric pumps used for agricultural irrigation are classified as agricultural implements under ordinary commercial understanding and are excluded from the exemption for electrically operated machinery, despite possible non-agricultural uses. Electric motors fall within the ordinary meaning of machinery worked by electricity and qualify for the exemption. Electric transformers do not fall under the general exemption entry because their separate specific entry represents a deliberate classification; the specific provision prevails over the general provision. Exemption therefore applies only to electric motors, while electric pumps and transformers remain excluded. Case-Laws VAT and Sales Tax Thu, 10 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154513