https://www.taxtmi.com/caselaws?id=155488 'Double plated rims' were treated as agricultural implements because they were commonly used in agricultural operations and had a direct connection with those operations; exclusive agricultural use was not required. Applying the similar language of the U.P. Sales Tax Act and the Central Sales Tax Act notifications, the article was not classifiable as unclassified goods under either statute. The HC therefore upheld assessment of the goods as agricultural implements under both taxing laws and set aside the Tribunal's contrary order. 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' were treated as agricultural implements because they were commonly used in agricultural operations and had a direct connection with those operations; exclusive agricultural use was not required. Applying the similar language of the U.P. Sales Tax Act and the Central Sales Tax Act notifications, the article was not classifiable as unclassified goods under either statute. The HC therefore upheld assessment of the goods as agricultural implements under both taxing laws and set aside the Tribunal's contrary order. Case-Laws VAT and Sales Tax Tue, 10 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155488