https://www.taxtmi.com/caselaws?id=150306 Hair clippers were not treated as "hardware" or "mill-stores" under the 5 April 1961 notification because they lacked the common character required for that category. They were, however, held to fall within "machinery" under the 1 October 1965 notification, since machinery was read in its generic sense to include appliances and instruments that transmit and transform force. As no other notification was shown to govern the goods, the machinery entry applied and tax became payable at the rate under that notification. en-us Thu, 12 Jul 1973 00:00:00 +0530 Mon, 13 May 2013 10:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150306 Hair clippers were not treated as "hardware" or "mill-stores" under the 5 April 1961 notification because they lacked the common character required for that category. They were, however, held to fall within "machinery" under the 1 October 1965 notification, since machinery was read in its generic sense to include appliances and instruments that transmit and transform force. As no other notification was shown to govern the goods, the machinery entry applied and tax became payable at the rate under that notification. Case-Laws VAT and Sales Tax Thu, 12 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150306