STATE OF PUNJAB vs HINDSONS (P) LTD.

The Supreme Court held that a belt pulley attachment does not qualify as an agricultural implement under Entry 34 of Schedule B to the Punjab General Sales Tax Act, 1948. The Court reasoned that while the attachment may enhance the utility of a tractor for agricultural purposes, it is also utilized in various other machines, thus failing to meet the definition of an agricultural implement. The appeal was allowed, reversing the High Court's decision that had classified the belt pulley as tax-free goods.