https://www.taxtmi.com/caselaws?id=128338 A cooling plant used in a mercerising process was treated as a refrigerator for purposes of item 69 of Schedule B to the Bombay Sales Tax Act, 1953. The Bombay HC applied the ordinary commercial meaning of "refrigerator" and rejected a narrow domestic reading, noting that the entry contained no words limiting it to household use or food preservation. Because the plant cooled caustic soda to a low temperature through a chamber or tank, it fell within the statutory description, and the user's description of the plant's function did not control classification. The reference was answered in favour of taxability under that entry, with costs against the dealers. en-us Mon, 09 Oct 1961 00:00:00 +0530 Tue, 02 Apr 2013 11:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128338 A cooling plant used in a mercerising process was treated as a refrigerator for purposes of item 69 of Schedule B to the Bombay Sales Tax Act, 1953. The Bombay HC applied the ordinary commercial meaning of "refrigerator" and rejected a narrow domestic reading, noting that the entry contained no words limiting it to household use or food preservation. Because the plant cooled caustic soda to a low temperature through a chamber or tank, it fell within the statutory description, and the user's description of the plant's function did not control classification. The reference was answered in favour of taxability under that entry, with costs against the dealers. Case-Laws VAT and Sales Tax Mon, 09 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128338