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2017 (3) TMI 51 - HC - VAT and Sales TaxClassification of goods - Whether the Tribunal is right in law in holding that the Arecanut peeling/de- husking machine is classifiable under Agricultural implements not operated manually or not driven by animals falling under Entry No.1 of III Schedule to the KVAT Act? - Held that: - in view the composition of the product and its exclusive use for agricultural purpose, it can be said as an ‘Agricultural Implement’. The peeling/de-husking of arecanut berries is an aspect which is directly attributable to the agricultural activity after the crop of berries are harvested, before taken to the market - the view taken by the Tribunal cannot be said to be erroneous - petition dismissed - decided in favor of assessee.
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