https://www.taxtmi.com/caselaws?id=152459 Pumping sets were treated as taxable machinery after the retrospective amendment to item 52 of the U.P. Sales Tax Act, following the binding view that they fell within the amended entry. For classification under "mill stores and hardwares," the ordinary and commercial meaning of the expression was applied, with emphasis on items sharing common characteristics and functioning as small tools or spare parts of machinery. Stone chakki ka patthar was held to be a spare part fitted to the grinding machine and therefore taxable as mill stores, while rubber beltings were not, as they were neither tools nor spare parts in the relevant sense. en-us Wed, 23 Aug 1978 00:00:00 +0530 Wed, 03 Jul 2013 18:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152459 Pumping sets were treated as taxable machinery after the retrospective amendment to item 52 of the U.P. Sales Tax Act, following the binding view that they fell within the amended entry. For classification under "mill stores and hardwares," the ordinary and commercial meaning of the expression was applied, with emphasis on items sharing common characteristics and functioning as small tools or spare parts of machinery. Stone chakki ka patthar was held to be a spare part fitted to the grinding machine and therefore taxable as mill stores, while rubber beltings were not, as they were neither tools nor spare parts in the relevant sense. Case-Laws VAT and Sales Tax Wed, 23 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152459