https://www.taxtmi.com/caselaws?id=160691 Sales tax exemption for hand-worked agricultural implements extends to pickaxes, shovels and crow-bars when they are generally used in agricultural operations or to prepare land for cultivation. Their potential use in road work or other non-agricultural activities does not alter that character. The later explanatory amendment of 1987 does not apply to the 1984-85 assessment year; entitlement is governed by Notification S.R.O. No. 342 of 1963 as then in force. These implements therefore fall within the notification's exemption for agricultural implements worked by hand. en-us Thu, 27 Jul 2000 00:00:00 +0530 Mon, 23 Dec 2013 11:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160691 Sales tax exemption for hand-worked agricultural implements extends to pickaxes, shovels and crow-bars when they are generally used in agricultural operations or to prepare land for cultivation. Their potential use in road work or other non-agricultural activities does not alter that character. The later explanatory amendment of 1987 does not apply to the 1984-85 assessment year; entitlement is governed by Notification S.R.O. No. 342 of 1963 as then in force. These implements therefore fall within the notification's exemption for agricultural implements worked by hand. Case-Laws VAT and Sales Tax Thu, 27 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160691