1955 (5) TMI 13

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....an wheels do not fall within the category of "agricultural implements" which are exempt from sales tax under item No. 35 of the Schedule of Exemptions attached to the Pepsu General Sales Tax Ordinance, 2006. His view is based on the fact that persian wheels were exempted as a specific item under Entry No. 35A of the said Schedule in March, 1951, and as the present case related to the year 1950-51,....

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....is a question of interpretation as to which articles should be included in this term and which not, taking into consideration the purpose for which this exemption has been granted and the use to which an article is actually put. The question whether persian wheels should be treated as exempt from sales tax was raised by the then Sales Tax Commissioner in July, 1950, and finally a notification date....