https://www.taxtmi.com/caselaws?id=163197 Specially manufactured harvester belts used only in harvesters were treated as parts or accessories of agricultural implements and therefore within the specific exemption for agricultural implements, parts, accessories and attachments. The broader earlier entry taxing "belting of all kinds" did not prevail over that specific later exemption because the belts were hard, distinct articles with no use other than in harvesters. The exemption claim was upheld and the tax revision failed. en-us Mon, 14 May 2007 00:00:00 +0530 Tue, 25 Mar 2014 14:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163197 Specially manufactured harvester belts used only in harvesters were treated as parts or accessories of agricultural implements and therefore within the specific exemption for agricultural implements, parts, accessories and attachments. The broader earlier entry taxing "belting of all kinds" did not prevail over that specific later exemption because the belts were hard, distinct articles with no use other than in harvesters. The exemption claim was upheld and the tax revision failed. Case-Laws VAT and Sales Tax Mon, 14 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163197