Exemption for motor vehicles used for agricultural operations

Where the registered owner or the person having possession or control of a motor vehicle is an agriculturist and that motor vehicle has been designed for agricultural operations relating to food crops and is used solely for such operations in relation to his own land, then, that vehicle shall be exempt from the payment of the tax. Explanation.—For the purposes of this section the expression “agricultural operations” includes,— (i) tilling, sowing, harvesting, crushing of any agricultural produce or any other similar operation carried out for the purpose of agriculture; (ii) transport of manure, seeds, insecticides and other like articles required for work in the land from the market to the land, and (iii) transport of any agricultural produce from the land to the place of storage or from the place of storage to the market.