https://www.taxtmi.com/caselaws?id=150557 Oil engines and their spare parts were classified under the manufacturing machinery entry in Schedule C because the controlling test was whether the goods were capable of being used in manufacture and played a necessary role in that process. Actual use by the particular assessee was not required where the machinery formed an essential and integral part of the plant and helped generate energy needed for production. The later amendment specifically including oil engines was treated as confirming the breadth of the entry. On that basis, the goods were held not to fall within the residuary entry in Schedule E, and the revenue's classification was rejected. en-us Mon, 25 Jun 1973 00:00:00 +0530 Sat, 18 May 2013 16:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150557 Oil engines and their spare parts were classified under the manufacturing machinery entry in Schedule C because the controlling test was whether the goods were capable of being used in manufacture and played a necessary role in that process. Actual use by the particular assessee was not required where the machinery formed an essential and integral part of the plant and helped generate energy needed for production. The later amendment specifically including oil engines was treated as confirming the breadth of the entry. On that basis, the goods were held not to fall within the residuary entry in Schedule E, and the revenue's classification was rejected. Case-Laws VAT and Sales Tax Mon, 25 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150557