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1968 (8) TMI 167 - SC - VAT and Sales TaxWhether the chaff-cutter (kutti-ki-machine) comes under item (12) 'mowers' of Notification No. 736-3694-V-SR dated April 1, 1959, issued by the State Government as laid down in item 1 of Schedule I appended to the Madhya Pradesh General Sales Tax Act, 1958? Held that:- Appeal dismissed. Kutti-ki-machine or the chaff-cutter is used only after the removal of stems, hay, grass etc. from the earth. Thus the decision of the High Court is correct and must be upheld.
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