https://www.taxtmi.com/caselaws?id=160085 The Appellate Tribunal ruled in favor of the assessee in a tax dispute over the classification of goods. The goods, card auto levellers and spares for the textile industry, were classified as machinery parts under entry 81 of the tax schedule. The Tribunal held that since the goods were specific to textile machinery and could not function independently, they were deemed as machinery parts, not electronic systems under entry 41-C. The decision emphasized the goods' use in textile machinery and relied on legal precedents to support the classification, ultimately dismissing the Revenue's petition. en-us Wed, 26 May 1999 00:00:00 +0530 Mon, 09 Dec 2013 16:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160085 The Appellate Tribunal ruled in favor of the assessee in a tax dispute over the classification of goods. The goods, card auto levellers and spares for the textile industry, were classified as machinery parts under entry 81 of the tax schedule. The Tribunal held that since the goods were specific to textile machinery and could not function independently, they were deemed as machinery parts, not electronic systems under entry 41-C. The decision emphasized the goods' use in textile machinery and relied on legal precedents to support the classification, ultimately dismissing the Revenue's petition. Case-Laws VAT and Sales Tax Wed, 26 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160085