1962 (1) TMI 40

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....is an "agricultural implement" exempted from sales tax under schedule III of the Mysore Sales Tax Act, 1948. The Sales Tax Appellate Tribunal has opined that it is an agricultural implement. There is no denying of the fact that the crow-bar is used as an agricultural implement, But, what the learned Government Pleader contends is that it is mainly used as an instrument for purposes other than agri....