https://www.taxtmi.com/caselaws?id=154534 Persian wheel frames do not qualify for sales tax exemption as agricultural implements where they are not designed exclusively for Persian wheels and are capable of other uses. The agricultural-implements entry therefore does not apply to such goods. A dealer must use the specific statutory reference procedure available for questions of law arising from a sales tax order before seeking writ relief. Failure to pursue that remedy renders the writ challenge not maintainable. The sales tax challenge consequently fails both on the exemption claim and on maintainability. en-us Mon, 07 Jan 1985 00:00:00 +0530 Fri, 23 Aug 2013 14:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154534 Persian wheel frames do not qualify for sales tax exemption as agricultural implements where they are not designed exclusively for Persian wheels and are capable of other uses. The agricultural-implements entry therefore does not apply to such goods. A dealer must use the specific statutory reference procedure available for questions of law arising from a sales tax order before seeking writ relief. Failure to pursue that remedy renders the writ challenge not maintainable. The sales tax challenge consequently fails both on the exemption claim and on maintainability. Case-Laws VAT and Sales Tax Mon, 07 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154534