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    <title>1978 (12) TMI 166 - GUJARAT HIGH COURT</title>
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    <description>Where a fiscal entry refers to &quot;machinery&quot; without definition, the expression may extend to an integrated functional assembly of objects working together to produce a specific result, even if the process is largely manual. Screen print block tables fitted with steam pipes for drying and used with mechanical colour-mixing equipment were treated as part of the printing machinery, not as isolated wooden articles. On that reasoning, the tables were regarded as accessories of machinery used in the manufacture of goods and were covered by the relevant schedule entry.</description>
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    <pubDate>Mon, 04 Dec 1978 00:00:00 +0530</pubDate>
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      <title>1978 (12) TMI 166 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=152537</link>
      <description>Where a fiscal entry refers to &quot;machinery&quot; without definition, the expression may extend to an integrated functional assembly of objects working together to produce a specific result, even if the process is largely manual. Screen print block tables fitted with steam pipes for drying and used with mechanical colour-mixing equipment were treated as part of the printing machinery, not as isolated wooden articles. On that reasoning, the tables were regarded as accessories of machinery used in the manufacture of goods and were covered by the relevant schedule entry.</description>
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      <pubDate>Mon, 04 Dec 1978 00:00:00 +0530</pubDate>
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