https://www.taxtmi.com/caselaws?id=150305 Nuts and bolts manufactured for hair clippers were treated as machinery parts under the relevant sales tax notification. The Court applied the classification principle used for machinery components and rejected the view that such goods were merely hardware. It held that hair clippers are machinery, so parts manufactured specifically for them are components of machinery and taxable accordingly in favour of the department. en-us Thu, 12 Jul 1973 00:00:00 +0530 Mon, 13 May 2013 10:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150305 Nuts and bolts manufactured for hair clippers were treated as machinery parts under the relevant sales tax notification. The Court applied the classification principle used for machinery components and rejected the view that such goods were merely hardware. It held that hair clippers are machinery, so parts manufactured specifically for them are components of machinery and taxable accordingly in favour of the department. Case-Laws VAT and Sales Tax Thu, 12 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150305