https://www.taxtmi.com/caselaws?id=157717 An exemption notification for machinery used to set up specified industries was construed according to its object, limiting the benefit to machinery needed for that purpose. Fire-bricks used in ceramic manufacturing were treated as hardened bricks, not as a machine, organised mechanism, or part of a machine. On that construction, the purchase of fire-bricks did not fall within the exemption, the declaration form was wrongly used, and penalty exposure followed. en-us Fri, 22 Jan 1993 00:00:00 +0530 Wed, 09 Oct 2013 18:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157717 An exemption notification for machinery used to set up specified industries was construed according to its object, limiting the benefit to machinery needed for that purpose. Fire-bricks used in ceramic manufacturing were treated as hardened bricks, not as a machine, organised mechanism, or part of a machine. On that construction, the purchase of fire-bricks did not fall within the exemption, the declaration form was wrongly used, and penalty exposure followed. Case-Laws VAT and Sales Tax Fri, 22 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157717