https://www.taxtmi.com/caselaws?id=158464 The High Court ruled that Luna mopeds and moped spares are classified as "machinery," exempting them from penalty under section 10(b) of the CST Act. However, transformers, although considered machinery, were sold as part of control boards, breaching the registration certificate terms. Therefore, the penalty for transformers was upheld. The penalty for folding chairs and cables was also confirmed as they did not fall under the machinery category. The appeals were partly allowed, restoring the penalty for transformers and dismissing the appeals for Luna mopeds and moped spares. en-us Thu, 07 Sep 1995 00:00:00 +0530 Tue, 29 Oct 2013 13:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158464 The High Court ruled that Luna mopeds and moped spares are classified as "machinery," exempting them from penalty under section 10(b) of the CST Act. However, transformers, although considered machinery, were sold as part of control boards, breaching the registration certificate terms. Therefore, the penalty for transformers was upheld. The penalty for folding chairs and cables was also confirmed as they did not fall under the machinery category. The appeals were partly allowed, restoring the penalty for transformers and dismissing the appeals for Luna mopeds and moped spares. Case-Laws VAT and Sales Tax Thu, 07 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158464