https://www.taxtmi.com/caselaws?id=76677 The expression "machinery for photography" under the Kerala VAT Schedule was construed in common parlance to include integrated photo-processing equipment used for developing, enlarging and printing photographs from exposed films and digital chips. On that basis, the digital mini lab and its accessories were treated as photographic machinery and brought within the relevant entry. However, the attached computer and monitor were held not to be photographic machinery, so their turnover had to be bifurcated from the equipment turnover and assessed separately at the appropriate rate. en-us Wed, 04 Mar 2009 00:00:00 +0530 Tue, 13 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76677 The expression "machinery for photography" under the Kerala VAT Schedule was construed in common parlance to include integrated photo-processing equipment used for developing, enlarging and printing photographs from exposed films and digital chips. On that basis, the digital mini lab and its accessories were treated as photographic machinery and brought within the relevant entry. However, the attached computer and monitor were held not to be photographic machinery, so their turnover had to be bifurcated from the equipment turnover and assessed separately at the appropriate rate. Case-Laws Central Excise Wed, 04 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76677