https://www.taxtmi.com/caselaws?id=150875 Water-meters that operate through the movement of water causing internal parts and indicators to move were treated as machinery in the generic sense for the taxing notification. The court reasoned that machinery includes appliances and instruments by which energy or force is transmitted and transformed from one point to another, and that principle brought water-meters within the term. Their constituent components were therefore regarded as parts of machinery. The reference was answered against the assessee, and the departmental classification taxing the water-meters and their parts as machinery was upheld. en-us Wed, 16 Oct 1974 00:00:00 +0530 Thu, 23 May 2013 17:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150875 Water-meters that operate through the movement of water causing internal parts and indicators to move were treated as machinery in the generic sense for the taxing notification. The court reasoned that machinery includes appliances and instruments by which energy or force is transmitted and transformed from one point to another, and that principle brought water-meters within the term. Their constituent components were therefore regarded as parts of machinery. The reference was answered against the assessee, and the departmental classification taxing the water-meters and their parts as machinery was upheld. Case-Laws VAT and Sales Tax Wed, 16 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150875