https://www.taxtmi.com/caselaws?id=161252 The High Court of Allahabad held that a generator set is considered machinery and not machinery parts. The assessee was allowed to import the generator set under the machinery category. The court dismissed the revision, stating that no penalty could be imposed for importing the generator set using Form "C". en-us Tue, 28 Oct 1997 00:00:00 +0530 Fri, 10 Jan 2014 17:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161252 The High Court of Allahabad held that a generator set is considered machinery and not machinery parts. The assessee was allowed to import the generator set under the machinery category. The court dismissed the revision, stating that no penalty could be imposed for importing the generator set using Form "C". Case-Laws VAT and Sales Tax Tue, 28 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161252