Common parlance test for machinery: sprayer classified as taxable machinery under sales tax schedule.

Sprayer was held to fall within the ordinary and common parlance meaning of "machinery" for sales tax purposes because it functioned as a contrivance that transmitted force and operated through the combined action of its parts to produce a definite result. Applying that functional test, the court treated the sprayer as machinery under serial 65 of the taxable goods list and upheld liability to tax at 10 per cent. The issue was answered in the affirmative, against the assessee and in favour of the Revenue.

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Issues: Whether sprayer is a machinery under serial 65 of the list of goods subject to sales tax and liable to tax at 10 per cent.

Analysis: The meaning of "machinery" was examined in its ordinary and common parlance sense, with reference to accepted dictionary meanings and the functional character of the article. An article qualifies as machinery when it is a contrivance or functioning unit that transmits or modifies force and works through the combined and interdependent operation of its parts to achieve a definite result. Sprayer was found to answer that description on the facts, since it was an instrument transmitting force from one point to another and was so understood in common parlance.

Conclusion: Sprayer was correctly treated as machinery under serial 65 and was taxable at 10 per cent. The answer was in the affirmative, against the assessee and in favour of the Revenue.

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