(1.) Learned counsel for the parties present. Arguments heard.
(2.) The main question for consideration is 'whether the tractor with tipper comes within the definition of 'non-farming sector' '
(3.) Learned counsel for the petitioner has invited our attention towards the order passed by Hon'ble High Court of Madras in W.P. No. 8178 of 2010 & M. P. No. 1 of 2010 wherein, in para 9, Hon'ble Madras High Court was pleased to hold: