https://www.taxtmi.com/caselaws?id=160094 The Tribunal upheld the classification of safety valves as parts and accessories of machinery under entry 81 of the First Schedule to the Tamil Nadu General Sales Tax Act, taxable at 8%. The safety valves were deemed essential for the safe functioning of machinery, regulating flow and preventing damage from excessive pressure. The Tribunal referenced precedents and concluded that the valves enhance machinery effectiveness in industries, thus dismissing the tax revision cases and maintaining the 8% tax rate. The petition was ultimately dismissed, affirming the Tribunal's decision. en-us Wed, 07 Jun 2000 00:00:00 +0530 Mon, 09 Dec 2013 16:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160094 The Tribunal upheld the classification of safety valves as parts and accessories of machinery under entry 81 of the First Schedule to the Tamil Nadu General Sales Tax Act, taxable at 8%. The safety valves were deemed essential for the safe functioning of machinery, regulating flow and preventing damage from excessive pressure. The Tribunal referenced precedents and concluded that the valves enhance machinery effectiveness in industries, thus dismissing the tax revision cases and maintaining the 8% tax rate. The petition was ultimately dismissed, affirming the Tribunal's decision. Case-Laws VAT and Sales Tax Wed, 07 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160094