https://www.taxtmi.com/caselaws?id=151212 A handpump was treated as a mechanical contrivance used for lifting water, and devices of that kind had consistently been regarded as machinery where energy is transmitted from one point to another. On that reasoning, the term "machinery" in Notification No. ST-7098/X-1012-1965 dated 1 October 1965 was construed to include a handpump, so the handpump fell within the notification as machinery in favour of the Revenue and against the assessee. en-us Mon, 14 Jul 1975 00:00:00 +0530 Sat, 01 Jun 2013 16:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151212 A handpump was treated as a mechanical contrivance used for lifting water, and devices of that kind had consistently been regarded as machinery where energy is transmitted from one point to another. On that reasoning, the term "machinery" in Notification No. ST-7098/X-1012-1965 dated 1 October 1965 was construed to include a handpump, so the handpump fell within the notification as machinery in favour of the Revenue and against the assessee. Case-Laws VAT and Sales Tax Mon, 14 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151212