https://www.taxtmi.com/caselaws?id=157017 A two-side open wooden industrial trolley used in textile processing was held not to be "machinery" because it had no mechanical contrivance of its own and operated only as a hand-moved receptacle, assessed in ordinary commercial understanding. It was also not an "accessory" of machinery, because it was neither an adjunct nor an accompaniment to the processing machinery in the legally relevant sense of contributing to its convenient use or effectiveness. The trolley was therefore classified under the residuary entry 13 of Schedule III, and not under entry 16(1) of Schedule II, Part A or entry 36 of the notification under the Gujarat Sales Tax Act, 1969. en-us Wed, 10 Feb 1993 00:00:00 +0530 Fri, 27 Sep 2013 16:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157017 A two-side open wooden industrial trolley used in textile processing was held not to be "machinery" because it had no mechanical contrivance of its own and operated only as a hand-moved receptacle, assessed in ordinary commercial understanding. It was also not an "accessory" of machinery, because it was neither an adjunct nor an accompaniment to the processing machinery in the legally relevant sense of contributing to its convenient use or effectiveness. The trolley was therefore classified under the residuary entry 13 of Schedule III, and not under entry 16(1) of Schedule II, Part A or entry 36 of the notification under the Gujarat Sales Tax Act, 1969. Case-Laws VAT and Sales Tax Wed, 10 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157017