https://www.taxtmi.com/caselaws?id=150979 Undefined taxing terms are construed in their ordinary and common parlance sense, so a tractor is treated as machinery and its parts as spare parts of machinery where the notification so covers them. On that basis, tractor parts fell within the 7 per cent entry and were not taxable at 5 per cent. Electric motors were also held to fall within the notification entry for electrical goods, instruments, apparatus and appliances, which prescribed tax at 7 per cent, leaving no scope for the lower rate. The assessment at 7 per cent was accordingly upheld on both issues. en-us Thu, 06 Nov 1975 00:00:00 +0530 Mon, 27 May 2013 10:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150979 Undefined taxing terms are construed in their ordinary and common parlance sense, so a tractor is treated as machinery and its parts as spare parts of machinery where the notification so covers them. On that basis, tractor parts fell within the 7 per cent entry and were not taxable at 5 per cent. Electric motors were also held to fall within the notification entry for electrical goods, instruments, apparatus and appliances, which prescribed tax at 7 per cent, leaving no scope for the lower rate. The assessment at 7 per cent was accordingly upheld on both issues. Case-Laws VAT and Sales Tax Thu, 06 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150979