https://www.taxtmi.com/caselaws?id=150960 A sugarcane crusher was treated as machinery for sales tax classification under Entry No. 60 because the term was not defined in the statute and had to be understood in its common parlance sense. A mechanical contrivance with interrelated parts that applies force to achieve a definite result remains machinery regardless of whether it is powered by animals, humans, or electricity. The crusher's rollers and working arrangement were held to constitute machinery for crushing sugarcane and extracting juice, and the turnover was therefore liable to tax under the relevant entry. en-us Wed, 24 Jul 1974 00:00:00 +0530 Sat, 25 May 2013 11:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150960 A sugarcane crusher was treated as machinery for sales tax classification under Entry No. 60 because the term was not defined in the statute and had to be understood in its common parlance sense. A mechanical contrivance with interrelated parts that applies force to achieve a definite result remains machinery regardless of whether it is powered by animals, humans, or electricity. The crusher's rollers and working arrangement were held to constitute machinery for crushing sugarcane and extracting juice, and the turnover was therefore liable to tax under the relevant entry. Case-Laws VAT and Sales Tax Wed, 24 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150960