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<h1>Import of Generator Set as Machinery Upheld</h1> <h3>Commissioner, Sales Tax, UP., Lucknow Versus Tek Invest (India) Pvt. Ltd.</h3> Commissioner, Sales Tax, UP., Lucknow Versus Tek Invest (India) Pvt. Ltd. - [2003] 133 STC 148 (All) The High Court of Allahabad held that a generator set is considered machinery and not machinery parts. Therefore, the assessee was allowed to import the generator set under the machinery category. The court dismissed the revision, stating that no penalty could be imposed for importing the generator set using Form 'C'.