https://www.taxtmi.com/caselaws?id=156244 Machinery qualifies as used in the manufacture of goods only when it performs an essential and integral function in converting raw materials into finished goods. A Model 2030 chain sharpener merely maintained chain saws by sharpening their chains; it did not cut wood or timber, and the sawing process could continue without its operation. It therefore served as maintenance equipment rather than manufacturing machinery. The sharpener falls under the residuary entry in Schedule III rather than the entry for machinery used in manufacture in Schedule II, Part A. en-us Mon, 17 Jun 1991 00:00:00 +0530 Mon, 16 Sep 2013 18:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156244 Machinery qualifies as used in the manufacture of goods only when it performs an essential and integral function in converting raw materials into finished goods. A Model 2030 chain sharpener merely maintained chain saws by sharpening their chains; it did not cut wood or timber, and the sawing process could continue without its operation. It therefore served as maintenance equipment rather than manufacturing machinery. The sharpener falls under the residuary entry in Schedule III rather than the entry for machinery used in manufacture in Schedule II, Part A. Case-Laws VAT and Sales Tax Mon, 17 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156244