https://www.taxtmi.com/caselaws?id=128864 A cottage basin used in the silk industry for spinning and reeling silk was treated as "machinery" within item 20 of Schedule 2 to the Mysore Sales Tax Act, 1957. Because the Act did not define "machinery," the term was given its ordinary meaning and read to include a mechanical contrivance made up of interdependent parts working together to achieve a specific result. The apparatus, consisting of a hand-operated wheel, gear-wheels and reels, regulated the winding of silk thread, improved efficiency and reduced knotting and labour. Manual operation did not prevent it from being machinery, and the Tribunal's contrary view was held to be incorrect. en-us Thu, 26 Mar 1964 00:00:00 +0530 Thu, 01 Jan 2015 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128864 A cottage basin used in the silk industry for spinning and reeling silk was treated as "machinery" within item 20 of Schedule 2 to the Mysore Sales Tax Act, 1957. Because the Act did not define "machinery," the term was given its ordinary meaning and read to include a mechanical contrivance made up of interdependent parts working together to achieve a specific result. The apparatus, consisting of a hand-operated wheel, gear-wheels and reels, regulated the winding of silk thread, improved efficiency and reduced knotting and labour. Manual operation did not prevent it from being machinery, and the Tribunal's contrary view was held to be incorrect. Case-Laws VAT and Sales Tax Thu, 26 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128864