D.H. BROTHERS PVT. LTD. vs COMMISSIONER OF SALES TAX, U.P. LUCKNOW

The Supreme Court held that under Section 4 of the U.P. Sales Tax Act, 1948, the sugarcane crusher (Kohlu) does not qualify as an 'agricultural implement' exempt from sales tax as per the Notification dated 14.11.1980. The Court reasoned that the agricultural process concludes once the crop is harvested, and the preparation of gur from sugarcane is not part of this process. The Court emphasized that the definition of agricultural implements in the notification is inclusive but should be limited to items that are used during the agricultural process, thus affirming the lower court's decision to deny the exemption.