https://www.taxtmi.com/caselaws?id=150868 Where a taxing entry does not define "machinery," the term is construed in its ordinary and common meaning. A handloom used for making cloth from yarn, with parts that move together by manual manipulation to transmit and transform force and energy, falls within that meaning. Its parts are likewise machinery parts. Accordingly, a commodity answering the description of machinery or machinery parts cannot be assessed under the residual unclassified category, and taxation under that head is not justified. en-us Mon, 14 Oct 1974 00:00:00 +0530 Thu, 23 May 2013 17:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150868 Where a taxing entry does not define "machinery," the term is construed in its ordinary and common meaning. A handloom used for making cloth from yarn, with parts that move together by manual manipulation to transmit and transform force and energy, falls within that meaning. Its parts are likewise machinery parts. Accordingly, a commodity answering the description of machinery or machinery parts cannot be assessed under the residual unclassified category, and taxation under that head is not justified. Case-Laws VAT and Sales Tax Mon, 14 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150868