https://www.taxtmi.com/caselaws?id=152510 Sale of condemned machinery used in the business and periodically replaced when unserviceable was incidental to the business, so the turnover could be treated as that of a dealer and taxed accordingly. However, cone winding machines fitted with electrical motors were not intrinsically electrical goods merely because they operated with electricity. Item 41 of the First Schedule applied only to goods that were essentially electrical in nature, and these machines did not satisfy that test. The turnover was therefore taxable as business turnover but not at the single-point rate applicable to electrical goods; only the general rate applied. en-us Thu, 19 Jan 1978 00:00:00 +0530 Fri, 05 Jul 2013 17:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152510 Sale of condemned machinery used in the business and periodically replaced when unserviceable was incidental to the business, so the turnover could be treated as that of a dealer and taxed accordingly. However, cone winding machines fitted with electrical motors were not intrinsically electrical goods merely because they operated with electricity. Item 41 of the First Schedule applied only to goods that were essentially electrical in nature, and these machines did not satisfy that test. The turnover was therefore taxable as business turnover but not at the single-point rate applicable to electrical goods; only the general rate applied. Case-Laws VAT and Sales Tax Thu, 19 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152510