https://www.taxtmi.com/caselaws?id=155896 Chaff-cutters were treated as agricultural machinery and implements for entry No. 12 of Schedule C under the Bombay Sales Tax Act, rather than goods falling in the residuary entry in Schedule E. The court accepted that the statutory meaning of agriculture aligned with its popular sense and that implements used by cultivators in agricultural life could qualify even if they also had other uses. Because the record showed subsidised supply to cultivators and governmental recognition of the implement, the assumption that chaff-cutters were mainly for dairy farming was rejected as unsupported. en-us Tue, 17 Jul 1990 00:00:00 +0530 Tue, 10 Sep 2013 16:12:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155896 Chaff-cutters were treated as agricultural machinery and implements for entry No. 12 of Schedule C under the Bombay Sales Tax Act, rather than goods falling in the residuary entry in Schedule E. The court accepted that the statutory meaning of agriculture aligned with its popular sense and that implements used by cultivators in agricultural life could qualify even if they also had other uses. Because the record showed subsidised supply to cultivators and governmental recognition of the implement, the assumption that chaff-cutters were mainly for dairy farming was rejected as unsupported. Case-Laws VAT and Sales Tax Tue, 17 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155896