https://www.taxtmi.com/caselaws?id=153243 Component units of a new industrial processing plant qualify as "machinery" for sales tax set-off where they function as integral and necessary parts of the complete manufacturing system. Rule 42-A covers tax paid on machinery used by a certified manufacturer establishing a new industry and does not limit machinery to a single, independently complete machine. Tanks, condensers and related units fall within the term when assembled or used in their functional setting to achieve a definite manufacturing result, rather than constituting unrelated spare parts. This interpretation entitles qualifying component units to the applicable set-off. en-us Thu, 17 Dec 1981 00:00:00 +0530 Fri, 19 Jul 2013 17:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153243 Component units of a new industrial processing plant qualify as "machinery" for sales tax set-off where they function as integral and necessary parts of the complete manufacturing system. Rule 42-A covers tax paid on machinery used by a certified manufacturer establishing a new industry and does not limit machinery to a single, independently complete machine. Tanks, condensers and related units fall within the term when assembled or used in their functional setting to achieve a definite manufacturing result, rather than constituting unrelated spare parts. This interpretation entitles qualifying component units to the applicable set-off. Case-Laws VAT and Sales Tax Thu, 17 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153243