https://www.taxtmi.com/caselaws?id=150138 An entry taxing "air-conditioners" was construed in its ordinary commercial sense, covering equipment that controls temperature, humidity and, where relevant, air purity and movement in an enclosed space. Spray booths were treated as paint-spray and mist-collection equipment, not air-conditioning units. Dust collectors were regarded as devices for removing dust and reducing pollution, without controlling temperature or humidity. Textile humidification plants were found to have some cooling and humidity effect, but their principal function was to support textile processing rather than answer fully to the description of an air-conditioner. On that construction, the goods did not fall within the taxing entry. en-us Tue, 07 Sep 1971 00:00:00 +0530 Thu, 09 May 2013 12:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150138 An entry taxing "air-conditioners" was construed in its ordinary commercial sense, covering equipment that controls temperature, humidity and, where relevant, air purity and movement in an enclosed space. Spray booths were treated as paint-spray and mist-collection equipment, not air-conditioning units. Dust collectors were regarded as devices for removing dust and reducing pollution, without controlling temperature or humidity. Textile humidification plants were found to have some cooling and humidity effect, but their principal function was to support textile processing rather than answer fully to the description of an air-conditioner. On that construction, the goods did not fall within the taxing entry. Case-Laws VAT and Sales Tax Tue, 07 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150138