TMI BlogDisallowance of for tax exempted sales of agricultural implements - Tractor trailers were ultimately...Disallowance of for tax exempted sales of agricultural implements - 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 - exemption allowed - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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