Amendment status not verified — confirm the current text below against the official source.
Inserted by Act 37 of 2011 w.e.f. 29.12.2011. 1[Provided further that in the case of tractors, trailers and power tiller trailers,— (a) owned by agriculturists and whose main source of income is from agriculture; (b) owned by agricultural co-operative societies including Vyavasaya Seva Sahakari Sangha Niyamitha, Raitha Seva Sahakari Sangha Niyamitha, Sericulture-cum- Farmers Co-operative Societies, Large Sized Co-operative Societies, Co-operative Agricultural Banks, Small sized Co-operative Societies, Agricultural Credit Societies, Multipurpose Co-operative Credit Societies, Doddapramanada Prathamika Patthina Sahakari Sangha, Primary Co-operative Agriculture and Rural Development Bank and Services Co-operative Societies; and (c) not falling under clauses (a) and (b) above but used exclusively for carrying out such agricultural operations as may be prescribed, the tax shall be levied at the rates specified in Part- 2[A2]2 of the schedule:]1