From what I understand, the 40 in the model number designates it's a utility.
There is confusion over what the terms actually mean. With options offered the lines get blurred, so there is no black and white answer.
Here are some definitions I found:
Agricultural tractor means every self-propelling vehicle designed or used for drawing other vehicles or wheeled machinery but having no provision for carrying loads independently of such other vehicles, and used principally for agricultural purposes.
Industrial tractors is a term generally used to signify a tractor not built for Agricultural use. They are generally not fitted with 3-Point Linkages, just a draw bar, as the main application is for pulling operations in factories.
Utility tractor. A low to medium horsepower tractor; used primarily for pulling auxiliary equipment, but also used in construction with attachments for trenching, dozing, breaking, etc.
As for the steering seals, best open it up, see what you need first. Many times water gets down the steering tube and rust pits the shaft. It may need a speedy sleeve to cover the pits. Almost always seals can be found online or at a bearing supply. Trying to buy that kind of stuff from the dealer is usually costly and frustrating as their catalogs don't go back to the older tractors.
As for the tach, the problem is probably a dry cable. Try pulling the drive cable core out, clean and oil it. On the back of the tach is a brass piece driven by the cable. It must turn smoothly and effortlessly. If it's stiff try to get some light oil in the bushing. Might need to take the tach out, turn it face down so oil will go down into the bushing.
Try to find a shop manual and a parts book. They are available on this site, used ones on Ebay. Not that expensive and are worth the price for looking up reliable information and having it in front of you when you need it.
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Today's Featured Article - Talk of the Town: The Saga of Grandpa's Tractor - by The following saga is from the Tractor Talk Discussion Forum. Someone. The saga starts with the following message: Hey guys I have a decision to make. I know what you all will probably suggest and it will probably agree with me way down inside, but here it is. I have a picture blown up and framed in my "tractor room" of a Farmall M. It was my Grandpa's tractor, of which whom I never got to meet. He froze to death getting this tractor out of the barn to pull a truck out of the ditch before I was born. Anyway my dad and aunt had to sell it at the auction,
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