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2000 (1) TMI 853 - SC - VAT and Sales TaxWhether Diesel engine pump sets are not agricultural implements? Held that:- Appeal dismissed. Subsequent to the amendment, the exemption was given to agricultural implements but implements that were operated by power were excepted therefrom. A clear inference, therefore, arises that tractors for the purposes of item No. 13 are agricultural implements that are operated by power. Now, tractors are not operated by electric power but by other motive power. The words "operated by power", therefore, cannot be confined to implements operated by electric power but must include implements that are operated by motive power of any kind. The majority decision of the Tribunal was, therefore, justified.
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