https://www.taxtmi.com/caselaws?id=128353 Washers and leather belts were not shown, on the material before the HC, to be only spare parts or component parts of machinery, despite being made of leather. The Court held that their classification depended on the meaning of "machinery" and on a factual determination of whether the articles were machinery parts or fell within the relevant leather goods entry. Because the assessee produced no material to support that characterisation, the Court declined to undertake the necessary factual inquiry and left the first two referred questions unanswered. en-us Sat, 09 Jan 1960 00:00:00 +0530 Tue, 02 Apr 2013 14:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128353 Washers and leather belts were not shown, on the material before the HC, to be only spare parts or component parts of machinery, despite being made of leather. The Court held that their classification depended on the meaning of "machinery" and on a factual determination of whether the articles were machinery parts or fell within the relevant leather goods entry. Because the assessee produced no material to support that characterisation, the Court declined to undertake the necessary factual inquiry and left the first two referred questions unanswered. Case-Laws VAT and Sales Tax Sat, 09 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128353