https://www.taxtmi.com/caselaws?id=158021 A biscuit baking oven was held classifiable under the sales tax entry for machinery or machinery accessories rather than as an independent electrical appliance. The common parlance test and the commercial nature of the goods controlled the classification: although electrically operated, the oven was meant for use as an accessory to a biscuit manufacturing plant and was not an independent electrical good. The determining factor was the nature of the item and its actual use in manufacturing, so an article adapted as part of plant or machinery falls within the machinery entry. On that basis, the revision by the State failed. en-us Thu, 02 Feb 1995 00:00:00 +0530 Tue, 15 Oct 2013 12:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158021 A biscuit baking oven was held classifiable under the sales tax entry for machinery or machinery accessories rather than as an independent electrical appliance. The common parlance test and the commercial nature of the goods controlled the classification: although electrically operated, the oven was meant for use as an accessory to a biscuit manufacturing plant and was not an independent electrical good. The determining factor was the nature of the item and its actual use in manufacturing, so an article adapted as part of plant or machinery falls within the machinery entry. On that basis, the revision by the State failed. Case-Laws VAT and Sales Tax Thu, 02 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158021