1962 (1) TMI 40

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..... , 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 agricultural purposes and therefore it should not be considered as an "agricultural implement". "Agricult .....

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