Besides price what you think about?
1.No of cylinders- ie 2 cyl vs 3 cly for same hp engine?
2.Type of engine- Direct injection vs swirl
3.Transmission-sliding vs constant mesh vs synchromesh?
Most of the tractors implements are a rip off . An earth auger cost approx from 60000 to 1,20,000 . In the USA it costs just 200 USD .Only in India do we have an earth auguer costing more than a 12 ton truck pinion and axle . Funny part is that the one sold in the USA is manufactured in India and exported , yet due to subsidies , the manufacturers are ripping off the govt with insane prices . Imagine a tractor costing more than a car . I cannot believe that a 24hp tractor costs more than a 45 HP car .
on a different note , most of the mini tractors which have been bought are avaliable for resale . If you search olx or ask the dealer , they will guide you to sellers who have bought the tractor under subsidy and have no practical use for it . I bought a mahindra yuvraj for 1.5 lakhs including cultivator and rotavator which was in almost brand new condition .