https://www.taxtmi.com/caselaws?id=160051 Industrial hoists and a high raised platform were not classifiable as "lifts" under entry 133 of the Tamil Nadu General Sales Tax Act because the Act did not define the commodity and classification had to follow common parlance. In ordinary usage, lifts are building installations for moving persons or goods between floors, whereas these hoists were industrial devices used within premises to raise workers and materials. That functional distinction supported treatment as machinery under item 81. The later inclusion of hoists in entry 133 also indicated that, at the material time, they were outside that entry. en-us Fri, 20 Aug 1999 00:00:00 +0530 Sat, 07 Dec 2013 16:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160051 Industrial hoists and a high raised platform were not classifiable as "lifts" under entry 133 of the Tamil Nadu General Sales Tax Act because the Act did not define the commodity and classification had to follow common parlance. In ordinary usage, lifts are building installations for moving persons or goods between floors, whereas these hoists were industrial devices used within premises to raise workers and materials. That functional distinction supported treatment as machinery under item 81. The later inclusion of hoists in entry 133 also indicated that, at the material time, they were outside that entry. Case-Laws VAT and Sales Tax Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160051