https://www.taxtmi.com/caselaws?id=8308 Section 14(3)(i)(d) of the Indian Income-tax Act, 1922 exempted a co-operative society only when it supplied agricultural implements, seeds, live-stock, or other articles of the same class intended for agriculture. Applying ejusdem generis, "other articles intended for agriculture" was confined to items directly required in agricultural operations and akin to the enumerated goods. Coal supplied for brick manufacture did not satisfy that test, even if the bricks were later used by agriculturists for wells, storage structures, irrigation channels, or houses. The supply was therefore outside the exemption, and the assessee was not entitled to relief. en-us Mon, 22 Feb 1971 00:00:00 +0530 Thu, 09 Apr 2009 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8308 Section 14(3)(i)(d) of the Indian Income-tax Act, 1922 exempted a co-operative society only when it supplied agricultural implements, seeds, live-stock, or other articles of the same class intended for agriculture. Applying ejusdem generis, "other articles intended for agriculture" was confined to items directly required in agricultural operations and akin to the enumerated goods. Coal supplied for brick manufacture did not satisfy that test, even if the bricks were later used by agriculturists for wells, storage structures, irrigation channels, or houses. The supply was therefore outside the exemption, and the assessee was not entitled to relief. Case-Laws Income Tax Mon, 22 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8308