https://www.taxtmi.com/caselaws?id=157066 Sprayer was held to fall within the ordinary and common parlance meaning of "machinery" for sales tax purposes because it functioned as a contrivance that transmitted force and operated through the combined action of its parts to produce a definite result. Applying that functional test, the court treated the sprayer as machinery under serial 65 of the taxable goods list and upheld liability to tax at 10 per cent. The issue was answered in the affirmative, against the assessee and in favour of the Revenue. en-us Wed, 18 Sep 1991 00:00:00 +0530 Mon, 30 Sep 2013 11:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157066 Sprayer was held to fall within the ordinary and common parlance meaning of "machinery" for sales tax purposes because it functioned as a contrivance that transmitted force and operated through the combined action of its parts to produce a definite result. Applying that functional test, the court treated the sprayer as machinery under serial 65 of the taxable goods list and upheld liability to tax at 10 per cent. The issue was answered in the affirmative, against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 18 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157066