https://www.taxtmi.com/caselaws?id=155488 Double plated rims qualify as agricultural implements when they are commonly used in agricultural operations and have an intimate, direct connection with those operations; exclusive agricultural use is unnecessary. The relevant State sales tax notification covered agricultural implements other than those operated by human or animal power, while an earlier exemption list for manually or animal-operated implements did not govern this classification. Because the rims were used in power-driven vehicles and commonly used for agriculture, they fell within the agricultural-implement category rather than unclassified goods. Substantially similar language under the Central Sales Tax framework produced the same classification and tax treatment. en-us Tue, 10 Mar 1987 00:00:00 +0530 Wed, 04 Sep 2013 17:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155488 Double plated rims qualify as agricultural implements when they are commonly used in agricultural operations and have an intimate, direct connection with those operations; exclusive agricultural use is unnecessary. The relevant State sales tax notification covered agricultural implements other than those operated by human or animal power, while an earlier exemption list for manually or animal-operated implements did not govern this classification. Because the rims were used in power-driven vehicles and commonly used for agriculture, they fell within the agricultural-implement category rather than unclassified goods. Substantially similar language under the Central Sales Tax framework produced the same classification and tax treatment. Case-Laws VAT and Sales Tax Tue, 10 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155488