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2015 (4) TMI 491 - HC - VAT and Sales TaxDisallowance of for tax exempted sales of agricultural implements - "Tractor trailers for use in agricultural purpose" - Whether under the facts and in circumstances of the case, the Appellate Board is right in law and had valid material to hold that Tractor trailers, sold by the appellant were not 'for use in agricultural purpose' and not entitled for exemption from payment of tax under Entry No. 1 of Schedule I of the Act, read with Entry No. 55 of notification No. A-3-6-2000/ST-V(52), dated 17-07-2000, being 'Tractor trailers for use in agricultural purpose - Held that:- Tractor trailers were ultimately intended to be used for agricultural purpose. It was immaterial whether these were sold directly to the agriculturists or to the agriculturists through dealers/distributors. It was not necessary for the assessee to establish that the trailers sold were actually used for the agricultural purpose. - appellate board erred in holding that tax exemption could be granted only in respect of the trailers sold directly to the agriculturists and where the trailers were sold through distributor/dealer, the exemption from tax was available to such dealer/distributor when he would have sold such trailers to the agriculturists. As such, the impugned order is not sustainable in the eyes of law. - Decided in favour of assessee.
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