https://www.taxtmi.com/caselaws?id=155920 Door closers qualify as machinery when they comprise an organised arrangement of interrelated components performing a definite mechanical function. The applicable test examines the article's ordinary and practical character rather than its commercial description or treatment as simple hardware. A hydraulic door closer uses multiple assembled parts and a hydraulic damper to retard and regulate door closure; it is therefore a mechanical contrivance rather than a mere hinge. Such door closers fall within the machinery entry in the Second Schedule to the Karnataka Sales Tax Act, making them taxable under that entry. The mode by which power or force is applied does not alter this classification. en-us Tue, 28 Nov 1989 00:00:00 +0530 Tue, 10 Sep 2013 18:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155920 Door closers qualify as machinery when they comprise an organised arrangement of interrelated components performing a definite mechanical function. The applicable test examines the article's ordinary and practical character rather than its commercial description or treatment as simple hardware. A hydraulic door closer uses multiple assembled parts and a hydraulic damper to retard and regulate door closure; it is therefore a mechanical contrivance rather than a mere hinge. Such door closers fall within the machinery entry in the Second Schedule to the Karnataka Sales Tax Act, making them taxable under that entry. The mode by which power or force is applied does not alter this classification. Case-Laws VAT and Sales Tax Tue, 28 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155920