https://www.taxtmi.com/caselaws?id=156680 Excavator or shovel machinery and its spares were treated as falling within serial No. 55-A of the Tamil Nadu General Sales Tax Act, rather than serial No. 81, because the entry covered loaders and other similar machinery in which a mechanically propelled vehicle formed an integral part. The decisive test was functional and structural similarity within the statutory genus, not the presence of pneumatic tyres or the stationary manner of use. The rule of ejusdem generis applied since the general words followed specific machinery of the same class, and the Revenue's classification was upheld. en-us Thu, 23 Aug 1990 00:00:00 +0530 Tue, 23 Oct 2018 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156680 Excavator or shovel machinery and its spares were treated as falling within serial No. 55-A of the Tamil Nadu General Sales Tax Act, rather than serial No. 81, because the entry covered loaders and other similar machinery in which a mechanically propelled vehicle formed an integral part. The decisive test was functional and structural similarity within the statutory genus, not the presence of pneumatic tyres or the stationary manner of use. The rule of ejusdem generis applied since the general words followed specific machinery of the same class, and the Revenue's classification was upheld. Case-Laws VAT and Sales Tax Thu, 23 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156680