https://www.taxtmi.com/caselaws?id=151436 The Madras High Court upheld the classification of drawing office equipment as a duplicating machine for tax purposes under the Tamil Nadu General Sales Tax Act. The Court determined that despite the equipment's operation with electricity, its primary function was duplicating, aligning it with the specific entry for duplicating machines rather than the general entry for electrical goods. Tax Revision Case No. 310 of 1971 was allowed, while Tax Revision Case No. 316 of 1971 was dismissed, with no costs awarded in either revision. en-us Thu, 25 Mar 1976 00:00:00 +0530 Wed, 05 Jun 2013 18:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151436 The Madras High Court upheld the classification of drawing office equipment as a duplicating machine for tax purposes under the Tamil Nadu General Sales Tax Act. The Court determined that despite the equipment's operation with electricity, its primary function was duplicating, aligning it with the specific entry for duplicating machines rather than the general entry for electrical goods. Tax Revision Case No. 310 of 1971 was allowed, while Tax Revision Case No. 316 of 1971 was dismissed, with no costs awarded in either revision. Case-Laws VAT and Sales Tax Thu, 25 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151436