Power-driven turning lathe qualifies as a machine tool, supporting the exemption classification and defeating the departmental challenge.

A power-driven turning lathe used for removing metal was treated as a machine tool for exemption classification because it fits the ordinary meaning of a machine tool as a machine used for shaping, cutting, turning, drilling, grinding or polishing solid material. The distinction between power-driven machine tools and hand-operated tools supported this classification. On that basis, the exemption claimed was upheld and the departmental challenge failed.

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Issues: Whether a turning lathe is a machine tool and, if so, whether it is entitled to the exemption claimed.

Analysis: The appeal turned on the character of a turning lathe. The definition relied upon treated a machine tool as a power-driven machine used for shaping, cutting, turning, drilling, grinding or polishing solid material. Since a lathe is used for removing metal and is power-driven, it falls within the ordinary meaning of a machine tool. The distinction drawn between power-driven machine tools and hand-operated tools supported this classification.

Conclusion: A turning lathe is a machine tool, and the departmental challenge to the exemption failed.

Final Conclusion: The exemption basis accepted by the lower authority was upheld and the departmental appeal was rejected.

Ratio Decidendi: A power-driven lathe used for working on metal is a machine tool for the purpose of exemption classification.

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