https://www.taxtmi.com/caselaws?id=160085 Goods manufactured for use only in textile machinery were held classifiable as machinery parts and accessories under entry 81 of the Tamil Nadu General Sales Tax Act, 1959, because they could not function independently and were not shown to be goods of general utility for use in any type of machinery. The tribunal accepted the view that their confined use in textile machinery brought them within the specific machinery entry, and rejected classification under entry 41-C for electronic systems, instruments, apparatus, appliances and electronic goods. The Revenue's revision therefore failed, and the assessee's classification under the machinery entry was upheld. 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 Goods manufactured for use only in textile machinery were held classifiable as machinery parts and accessories under entry 81 of the Tamil Nadu General Sales Tax Act, 1959, because they could not function independently and were not shown to be goods of general utility for use in any type of machinery. The tribunal accepted the view that their confined use in textile machinery brought them within the specific machinery entry, and rejected classification under entry 41-C for electronic systems, instruments, apparatus, appliances and electronic goods. The Revenue's revision therefore failed, and the assessee's classification under the machinery entry was upheld. Case-Laws VAT and Sales Tax Wed, 26 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160085