https://www.taxtmi.com/caselaws?id=41528 An exemption for agricultural implements must be construed strictly. A belt pulley attachment sold as a spare part and capable of use in both agricultural and non-agricultural machinery was held not to fall within Entry 34 of Schedule 'B' of the Punjab General Sales Tax Act, 1948 before the 15 April 1971 amendment. The later specific insertion of belt pulley attachment into the entry could not retrospectively show that it was already covered. As an article of general mechanical utility, it did not qualify as an agricultural implement by ordinary meaning, so sales tax exemption was unavailable. en-us Thu, 20 Sep 1984 00:00:00 +0530 Thu, 31 Jul 2014 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41528 An exemption for agricultural implements must be construed strictly. A belt pulley attachment sold as a spare part and capable of use in both agricultural and non-agricultural machinery was held not to fall within Entry 34 of Schedule 'B' of the Punjab General Sales Tax Act, 1948 before the 15 April 1971 amendment. The later specific insertion of belt pulley attachment into the entry could not retrospectively show that it was already covered. As an article of general mechanical utility, it did not qualify as an agricultural implement by ordinary meaning, so sales tax exemption was unavailable. Case-Laws VAT and Sales Tax Thu, 20 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41528