https://www.taxtmi.com/caselaws?id=152896 Water-meters were held not to be water supply fittings under item 102 of the First Schedule to the A.P. General Sales Tax Act because such fittings are articles used for supplying water itself, whereas a water-meter only measures or records consumption. The court treated the meter as having the character of machinery since it operates through the movement of water, and noted that even if classified as general goods it would still fall outside item 102. The practical result was classification at the lower 4 per cent rate, and the revenue's revision failed. en-us Wed, 13 Dec 1978 00:00:00 +0530 Fri, 12 Jul 2013 15:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152896 Water-meters were held not to be water supply fittings under item 102 of the First Schedule to the A.P. General Sales Tax Act because such fittings are articles used for supplying water itself, whereas a water-meter only measures or records consumption. The court treated the meter as having the character of machinery since it operates through the movement of water, and noted that even if classified as general goods it would still fall outside item 102. The practical result was classification at the lower 4 per cent rate, and the revenue's revision failed. Case-Laws VAT and Sales Tax Wed, 13 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152896