https://www.taxtmi.com/caselaws?id=339548 An arecanut peeling or de-husking machine was held classifiable as an agricultural implement under Entry No. 1 of the Third Schedule to the Karnataka Value Added Tax Act, 2003. The classification turned on its exclusive use for peeling arecanut berries, an activity connected with agriculture and undertaken before the produce is taken to market, together with common parlance and marketability tests. The absence of a statutory definition and the fact that the machine was used only by agriculturists supported that view. Classification under the residuary entry was therefore rejected. en-us Wed, 25 Jan 2017 00:00:00 +0530 Thu, 02 Mar 2017 07:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339548 An arecanut peeling or de-husking machine was held classifiable as an agricultural implement under Entry No. 1 of the Third Schedule to the Karnataka Value Added Tax Act, 2003. The classification turned on its exclusive use for peeling arecanut berries, an activity connected with agriculture and undertaken before the produce is taken to market, together with common parlance and marketability tests. The absence of a statutory definition and the fact that the machine was used only by agriculturists supported that view. Classification under the residuary entry was therefore rejected. Case-Laws VAT and Sales Tax Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339548