https://www.taxtmi.com/caselaws?id=157958 Galvanised iron pipes were held not to be "agricultural implements" for sales tax classification because the decisive test is their common and commercial parlance meaning, not the particular use made by a purchaser. An article with an independent identity and multiple possible uses does not become an agricultural implement merely because it is used in irrigation by agriculturists. As the pipes were ordinary goods of general use and lacked a predominant agricultural character, they fell within the residuary entry in Schedule E and were not exempt under Schedule A. en-us Mon, 09 Jan 1995 00:00:00 +0530 Mon, 14 Oct 2013 14:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157958 Galvanised iron pipes were held not to be "agricultural implements" for sales tax classification because the decisive test is their common and commercial parlance meaning, not the particular use made by a purchaser. An article with an independent identity and multiple possible uses does not become an agricultural implement merely because it is used in irrigation by agriculturists. As the pipes were ordinary goods of general use and lacked a predominant agricultural character, they fell within the residuary entry in Schedule E and were not exempt under Schedule A. Case-Laws VAT and Sales Tax Mon, 09 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157958