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Since the seats came from outside supliers, it isn't unusual to see the same parts on other brands of tractors. The status of the arm rests appears to have changed with tractor model and/or year. Brochures aren't always the most reliable source, but here is some of what I have from them: An International 130 brochure with an options list that includes "deluxe foam rubber seat", all the illustrations show the arm rests and the text says "seat with padded back and padded arm rests". I don't have a Farmall 130 brochure. An early F 140 brochure options list includes "deluxe foam rubber seat" and "arm rest pads", illustrations are both ways and text says "features padded back rest and you can get padded arm rests". A late F 140 brochure options list includes "deluxe seat with backrest", no arm rests in any illustrations and no text describing the seats. There are no illustrations with pan seat either, that were common in the earlier brochures. I also have some Cub brochures that list the arm rests as separate options. They sort of make it look like the arm rests went from being a standard part of the deluxe seat, to an option, to being dropped completely.
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