https://www.taxtmi.com/caselaws?id=163952 Labelling equipment used only to print figures or letters on labels was not treated as "machinery" under entry 84(i) of the First Schedule to the Kerala General Sales Tax Act, 1963. Applying the common parlance test, the device was viewed as a simple functional tool similar to a stapler or rotating sealer, and not as machinery of the kind envisaged by the specific entry, such as engines or generating sets. It therefore falls outside entry 84(i) and is taxable under the residuary entry. en-us Mon, 09 Jun 2008 00:00:00 +0530 Tue, 15 Apr 2014 11:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163952 Labelling equipment used only to print figures or letters on labels was not treated as "machinery" under entry 84(i) of the First Schedule to the Kerala General Sales Tax Act, 1963. Applying the common parlance test, the device was viewed as a simple functional tool similar to a stapler or rotating sealer, and not as machinery of the kind envisaged by the specific entry, such as engines or generating sets. It therefore falls outside entry 84(i) and is taxable under the residuary entry. Case-Laws VAT and Sales Tax Mon, 09 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163952