1962 (1) TMI 40 - HC - VAT and Sales Tax

Summary

The High Court of Mysore considered whether a "crow-bar" qualifies as an "agricultural implement" exempt from sales tax under the Mysore Sales Tax Act, 1948. The Sales Tax Appellate Tribunal deemed it as such, noting its common agricultural use. The Court agreed, dismissing the petition and ordering the petitioner to pay costs to the respondent.