https://www.taxtmi.com/caselaws?id=152382 A tractor-trailer does not qualify as "machinery" for sales tax classification because machinery, in common legal parlance, must be a mechanically integrated contrivance with interrelated parts working together to perform work or produce a definite result; a trailer that merely moves when attached to a tractor does not meet that test. It is also not an "accessory" of a tractor, since an accessory must add to the principal machine's beauty, convenience, or effectiveness, and a load-carrying trailer does not do so. On that basis, the higher levy under item 20 of the Second Schedule could not be sustained, and the original treatment of tractor-trailers as non-scheduled goods was restored. en-us Fri, 20 Jul 1979 00:00:00 +0530 Mon, 01 Jul 2013 18:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152382 A tractor-trailer does not qualify as "machinery" for sales tax classification because machinery, in common legal parlance, must be a mechanically integrated contrivance with interrelated parts working together to perform work or produce a definite result; a trailer that merely moves when attached to a tractor does not meet that test. It is also not an "accessory" of a tractor, since an accessory must add to the principal machine's beauty, convenience, or effectiveness, and a load-carrying trailer does not do so. On that basis, the higher levy under item 20 of the Second Schedule could not be sustained, and the original treatment of tractor-trailers as non-scheduled goods was restored. Case-Laws VAT and Sales Tax Fri, 20 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152382