https://www.taxtmi.com/caselaws?id=159538 The court ruled that the sale of "cables" alone does not qualify for exemption from sales tax as machinery under a specific notification dated June 13, 1963. The judgment emphasized that for an item to be considered machinery, it must form part of a mechanical contrivance serving an industrial purpose or generating power. Since the cables were not demonstrated to be integrated into a mechanical system, they were deemed ineligible for the exemption. The decision of the Sales Tax Tribunal was overturned, and the case was remanded for further assessment on how the cables would be utilized to determine their classification as machinery. 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 The court ruled that the sale of "cables" alone does not qualify for exemption from sales tax as machinery under a specific notification dated June 13, 1963. The judgment emphasized that for an item to be considered machinery, it must form part of a mechanical contrivance serving an industrial purpose or generating power. Since the cables were not demonstrated to be integrated into a mechanical system, they were deemed ineligible for the exemption. The decision of the Sales Tax Tribunal was overturned, and the case was remanded for further assessment on how the cables would be utilized to determine their classification as machinery. Case-Laws VAT and Sales Tax Thu, 05 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159538