https://www.taxtmi.com/caselaws?id=152737 The court determined that an air blowing instrument qualifies as "machinery" under a specific sales tax notification, subjecting it to a 6% tax rate instead of the 2% rate claimed by the assessee. Relying on precedents defining machinery to include instruments transmitting and modifying power, force, and motion, the court concluded that the air blowing instrument falls within this definition. The decision clarifies the scope of machinery under the notification, highlighting that even simple appliances can be considered machinery if they meet the criteria of transmitting energy or force. The court overturned the revising authority's decision and imposed costs on the assessee. en-us Thu, 09 Aug 1979 00:00:00 +0530 Tue, 09 Jul 2013 15:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152737 The court determined that an air blowing instrument qualifies as "machinery" under a specific sales tax notification, subjecting it to a 6% tax rate instead of the 2% rate claimed by the assessee. Relying on precedents defining machinery to include instruments transmitting and modifying power, force, and motion, the court concluded that the air blowing instrument falls within this definition. The decision clarifies the scope of machinery under the notification, highlighting that even simple appliances can be considered machinery if they meet the criteria of transmitting energy or force. The court overturned the revising authority's decision and imposed costs on the assessee. Case-Laws VAT and Sales Tax Thu, 09 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152737