https://www.taxtmi.com/caselaws?id=164748 The court held that "power tillers" should be taxed at 4% as agricultural implements for the period May 1, 2005, to July 28, 2005, under the Assam Value Added Tax Act, 2003. The Commissioner of Taxes' order misinterpreted the relevant provisions of the Act, and the court emphasized that the burden of proof was on the Revenue to establish that "power tillers" could not be considered agricultural implements. The inclusion of "power tillers" in entry 65 of the Second Schedule from July 29, 2005, did not retrospectively alter their classification for the period in question. en-us Tue, 21 Jul 2009 00:00:00 +0530 Wed, 05 Nov 2014 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164748 The court held that "power tillers" should be taxed at 4% as agricultural implements for the period May 1, 2005, to July 28, 2005, under the Assam Value Added Tax Act, 2003. The Commissioner of Taxes' order misinterpreted the relevant provisions of the Act, and the court emphasized that the burden of proof was on the Revenue to establish that "power tillers" could not be considered agricultural implements. The inclusion of "power tillers" in entry 65 of the Second Schedule from July 29, 2005, did not retrospectively alter their classification for the period in question. Case-Laws VAT and Sales Tax Tue, 21 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164748