1984 (10) TMI 205

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..... -In all these revisions, the common question is whether sprayer is an agricultural implement. Inasmuch as it is being used for prevention of pests, it could only be considered as an agricultural implement. The Government Pleader submitted that it was not one of the items included in the circular issued by the Board of Revenue, enumerating agricultural implements. We do not think that, even assumin .....

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