https://www.taxtmi.com/caselaws?id=199781 Oil-engines used to pump water for cultivation were treated as agricultural machinery under entry No. 12 of Schedule C to the Bombay Sales Tax Act, 1959. The controlling test was whether the equipment is commonly and ordinarily understood in the commercial sense as agricultural machinery and is directly and intimately connected with agricultural operations. The article notes that use by agriculturists for drawing water, inclusion in approved cultivator lists, and recognition in official and banking materials supported that characterisation. It also states that exclusive agricultural use is not required, and prior temporary tax treatment under a different entry did not alter the result. 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 were treated as agricultural machinery under entry No. 12 of Schedule C to the Bombay Sales Tax Act, 1959. The controlling test was whether the equipment is commonly and ordinarily understood in the commercial sense as agricultural machinery and is directly and intimately connected with agricultural operations. The article notes that use by agriculturists for drawing water, inclusion in approved cultivator lists, and recognition in official and banking materials supported that characterisation. It also states that exclusive agricultural use is not required, and prior temporary tax treatment under a different entry did not alter the result. Case-Laws Service Tax Thu, 20 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199781