https://www.taxtmi.com/caselaws?id=159538 Where an exemption is limited to sales of machinery and the statute does not define that term, the word is to be read in its ordinary commercial sense. On that basis, machinery means a combination of mechanical contrivances working together to perform a specific function, and cables sold separately do not ordinarily qualify as machinery. They may be treated as part of machinery only if shown to form part of a composite machine or assembly. Because there was no factual finding on whether the cables were so used or intended to be assembled, the exemption could not be upheld on the existing record and required fresh factual determination. en-us Thu, 05 Dec 1991 00:00:00 +0530 Wed, 27 Nov 2013 11:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159538 Where an exemption is limited to sales of machinery and the statute does not define that term, the word is to be read in its ordinary commercial sense. On that basis, machinery means a combination of mechanical contrivances working together to perform a specific function, and cables sold separately do not ordinarily qualify as machinery. They may be treated as part of machinery only if shown to form part of a composite machine or assembly. Because there was no factual finding on whether the cables were so used or intended to be assembled, the exemption could not be upheld on the existing record and required fresh factual determination. Case-Laws VAT and Sales Tax Thu, 05 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159538