https://www.taxtmi.com/caselaws?id=158798 Parts and accessories of tractors were held not exigible to entry tax under the Karnataka Entry Tax Act, 1979 because tax liability arises only for goods expressly included in the First Schedule. The entry for machinery and its parts and accessories could not be stretched to tractors, as tractors are agricultural machinery and fall outside that entry; the Second Schedule exemption for agricultural machinery confirmed that position. The court also rejected the revenue's attempt to levy tax merely because tractor parts were not separately named, and held the commissioner's circular inconsistent with the statutory scheme. en-us Thu, 25 Jul 1996 00:00:00 +0530 Thu, 07 Nov 2013 14:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158798 Parts and accessories of tractors were held not exigible to entry tax under the Karnataka Entry Tax Act, 1979 because tax liability arises only for goods expressly included in the First Schedule. The entry for machinery and its parts and accessories could not be stretched to tractors, as tractors are agricultural machinery and fall outside that entry; the Second Schedule exemption for agricultural machinery confirmed that position. The court also rejected the revenue's attempt to levy tax merely because tractor parts were not separately named, and held the commissioner's circular inconsistent with the statutory scheme. Case-Laws VAT and Sales Tax Thu, 25 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158798