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<h1>Nuts and Bolts for Hair Clippers Taxable as Machinery Parts</h1> The High Court of Allahabad held that nuts and bolts produced for hair clippers are categorized as machinery parts and subject to taxation. Hair clippers ... - The High Court of Allahabad ruled that nuts and bolts manufactured for hair clippers are considered machinery parts and should be taxed accordingly. The court determined that hair clippers are classified as machinery, therefore the nuts and bolts for them are also considered machinery parts. The decision was in favor of the tax department.