https://www.taxtmi.com/caselaws?id=156047 Entry 7 of the Karnataka entry tax schedule was interpreted in its ordinary and commercial sense, so "industrial machinery" covers machinery generally used by an industrial unit for manufacturing or processing goods. Sewing machines were treated as domestic appliances or ordinary tailoring implements, not machinery primarily used in industry, and therefore do not fall within the entry. The later Explanation III was read as confirming that limited scope rather than expanding it. A departmental clarification treating sewing machines as taxable regardless of use was considered inconsistent with the entry and the Explanation, so the proposed levy under entry 7 does not apply. en-us Fri, 19 Jan 1990 00:00:00 +0530 Thu, 12 Sep 2013 16:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156047 Entry 7 of the Karnataka entry tax schedule was interpreted in its ordinary and commercial sense, so "industrial machinery" covers machinery generally used by an industrial unit for manufacturing or processing goods. Sewing machines were treated as domestic appliances or ordinary tailoring implements, not machinery primarily used in industry, and therefore do not fall within the entry. The later Explanation III was read as confirming that limited scope rather than expanding it. A departmental clarification treating sewing machines as taxable regardless of use was considered inconsistent with the entry and the Explanation, so the proposed levy under entry 7 does not apply. Case-Laws VAT and Sales Tax Fri, 19 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156047