https://www.taxtmi.com/caselaws?id=144200 Handlooms were treated as "machinery" under entry 20 of Schedule II of the Mysore Sales Tax Act, 1957, because the term was given its ordinary meaning and did not depend on whether the power source was manual or mechanical. Parts of handlooms therefore fell within that entry. For items described as spare parts, the Court required a fresh factual classification between machine parts and accessories, because each item had to be taxed strictly according to the entry actually applicable. Machine parts were to fall under entry 20, while accessories, if taxable at all, were to be assessed under section 5(1). en-us Wed, 15 Feb 1967 00:00:00 +0530 Thu, 03 Dec 2015 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144200 Handlooms were treated as "machinery" under entry 20 of Schedule II of the Mysore Sales Tax Act, 1957, because the term was given its ordinary meaning and did not depend on whether the power source was manual or mechanical. Parts of handlooms therefore fell within that entry. For items described as spare parts, the Court required a fresh factual classification between machine parts and accessories, because each item had to be taxed strictly according to the entry actually applicable. Machine parts were to fall under entry 20, while accessories, if taxable at all, were to be assessed under section 5(1). Case-Laws VAT and Sales Tax Wed, 15 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144200