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    <title>2002 (4) TMI 905 - GUJARAT HIGH COURT</title>
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    <description>Sales tax classification treats an electrocom juicer, blender and grinder as a domestic electrical appliance where its design and ordinary kind of use are for household kitchen purposes. Domestic character depends on general household use, not exclusive actual use in homes; incidental business use does not alter that classification. The specific entry for domestic electrical appliances applies in preference to the general entry for machinery used in manufacturing goods. The appliance&#039;s ability to extract juice or process food does not itself make it manufacturing machinery.</description>
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      <description>Sales tax classification treats an electrocom juicer, blender and grinder as a domestic electrical appliance where its design and ordinary kind of use are for household kitchen purposes. Domestic character depends on general household use, not exclusive actual use in homes; incidental business use does not alter that classification. The specific entry for domestic electrical appliances applies in preference to the general entry for machinery used in manufacturing goods. The appliance&#039;s ability to extract juice or process food does not itself make it manufacturing machinery.</description>
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