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of <h1>Legal Interpretation Expands Definition of 'Plant or Machinery' Under GST, Emphasizing Functional Purpose Over Rigid Statutory Constraints</h1> A legal interpretation of the expression 'plant or machinery' in the GST Act reveals a nuanced distinction between 'plant and machinery' and 'plant or machinery'. The court emphasized that these terms cannot be given identical meanings. The functionality test is crucial, allowing buildings to potentially qualify as 'plant' based on their specific technical requirements and purpose, contrary to restrictive statutory definitions. This interpretation aims to prevent overly narrow constructions of tax provisions.
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