https://www.taxtmi.com/caselaws?id=162695 Electrical spare parts purchased for thermal generating sets used in captive power generation were treated as machinery under the entry tax law because the machinery entry was specific and included parts and accessories, while the electrical and electronic goods entry was general. Applying settled principles of taxing statute interpretation, the specific entry prevailed over the broader one. The Court also relied on prior authority treating diesel generating sets as machinery rather than electrical goods merely because they generate electricity. The entry tax levy at two per cent was therefore upheld against the assessee. en-us Fri, 29 Sep 2006 00:00:00 +0530 Wed, 12 Mar 2014 18:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162695 Electrical spare parts purchased for thermal generating sets used in captive power generation were treated as machinery under the entry tax law because the machinery entry was specific and included parts and accessories, while the electrical and electronic goods entry was general. Applying settled principles of taxing statute interpretation, the specific entry prevailed over the broader one. The Court also relied on prior authority treating diesel generating sets as machinery rather than electrical goods merely because they generate electricity. The entry tax levy at two per cent was therefore upheld against the assessee. Case-Laws VAT and Sales Tax Fri, 29 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162695