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<h1>Classification of Water Meters as Machinery for Taxation</h1> <h3>Shyam Enamel Works Versus Commissioner of Sales Tax</h3> The Allahabad HC held that water-meters and their parts are classified as machinery and subject to taxation under a specific notification due to the ... - The Allahabad High Court ruled that water-meters and their parts manufactured by the assessee are considered machinery and taxable under a specific notification. The court based its decision on the fact that the movement of water through the meter causes the transmission of energy to certain parts, making them work like machinery. The decision favored the department over the assessee, with costs of Rs. 100 awarded to the Commissioner.