https://www.taxtmi.com/caselaws?id=156075 The expression "cart" in entry B-16 of the agricultural implements notification did not extend to cart wheels for sales tax exemption. The notification separately referred to component parts in some entries, and that deliberate omission for carts indicated a confined exemption to the cart itself. The court also read the relevant part of the notification as directed to bullock-drawn agricultural implements and declined to enlarge the entry by implication. The claim for exemption therefore failed, and the reference was answered against the assessee and in favour of the Revenue. en-us Mon, 04 Sep 1989 00:00:00 +0530 Thu, 12 Sep 2013 18:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156075 The expression "cart" in entry B-16 of the agricultural implements notification did not extend to cart wheels for sales tax exemption. The notification separately referred to component parts in some entries, and that deliberate omission for carts indicated a confined exemption to the cart itself. The court also read the relevant part of the notification as directed to bullock-drawn agricultural implements and declined to enlarge the entry by implication. The claim for exemption therefore failed, and the reference was answered against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Mon, 04 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156075