https://www.taxtmi.com/caselaws?id=150796 A sewai-ki-machine was held not to fall within the general brassware entry under the earlier sales tax notification, because a specific single-point notification issued under the notwithstanding provision displaced the general rate to that extent. The court construed "machinery" in its ordinary and functional sense as an appliance that transmits and transforms force, and found the sewai-ki-machine answered that description. As no other applicable single-point notification covered it, the later notification applied and the goods were taxable at the notified rate at the point of import or manufacture. en-us Fri, 13 Sep 1974 00:00:00 +0530 Wed, 22 May 2013 17:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150796 A sewai-ki-machine was held not to fall within the general brassware entry under the earlier sales tax notification, because a specific single-point notification issued under the notwithstanding provision displaced the general rate to that extent. The court construed "machinery" in its ordinary and functional sense as an appliance that transmits and transforms force, and found the sewai-ki-machine answered that description. As no other applicable single-point notification covered it, the later notification applied and the goods were taxable at the notified rate at the point of import or manufacture. Case-Laws VAT and Sales Tax Fri, 13 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150796