https://www.taxtmi.com/caselaws?id=160691 Pickaxe, shovel and crow-bar were treated as agricultural implements worked by hand within the scope of Notification S.R.O. No. 342 of 1963, because they are ordinarily used in agricultural operations and in making land fit for cultivation. Their possible use for road work or other non-agricultural purposes did not change their essential character. The later 1987 explanatory amendment was held inapplicable to the relevant assessment year, so the articles remained exempt from sales tax. 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 Pickaxe, shovel and crow-bar were treated as agricultural implements worked by hand within the scope of Notification S.R.O. No. 342 of 1963, because they are ordinarily used in agricultural operations and in making land fit for cultivation. Their possible use for road work or other non-agricultural purposes did not change their essential character. The later 1987 explanatory amendment was held inapplicable to the relevant assessment year, so the articles remained exempt from sales tax. Case-Laws VAT and Sales Tax Thu, 27 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160691