https://www.taxtmi.com/caselaws?id=199781 Oil-engines used to pump water for cultivation qualify as agricultural machinery when they are commonly and ordinarily understood in trade as agricultural equipment and have a direct and intimate connection with agricultural operations. Exclusive agricultural use is not required. Sales to cultivators, inclusion in approved lists for agricultural users, and recognition in official and banking materials support that character. Earlier temporary tax treatment under a separate entry does not displace classification as agricultural machinery. Such sales are therefore subject to the concessional rate applicable to agricultural machinery under the relevant schedule entry. en-us Thu, 20 Feb 1975 00:00:00 +0530 Mon, 12 Mar 2018 18:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199781 Oil-engines used to pump water for cultivation qualify as agricultural machinery when they are commonly and ordinarily understood in trade as agricultural equipment and have a direct and intimate connection with agricultural operations. Exclusive agricultural use is not required. Sales to cultivators, inclusion in approved lists for agricultural users, and recognition in official and banking materials support that character. Earlier temporary tax treatment under a separate entry does not displace classification as agricultural machinery. Such sales are therefore subject to the concessional rate applicable to agricultural machinery under the relevant schedule entry. Case-Laws Service Tax Thu, 20 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199781