https://www.taxtmi.com/caselaws?id=163967 Diesel engine and diesel engine generator sets used in commercial activities are treated as machinery under item No. (xxviii) of serial No. 54B of Schedule C, Part I of the West Bengal Value Added Tax Act, 2003, applying a common parlance and functional use test. The entry is construed by reference to how the goods are understood in commercial trade and their power-generating function, not by a narrow abstract description. Spare parts, accessories and components of such diesel engines and generator sets fell within item No. (xxix) of serial No. 54B before 1 April 2007. After the amendment, they did not fall under serial No. 54C, which covered only plant and machinery specified in earlier items. en-us Fri, 05 Sep 2008 00:00:00 +0530 Wed, 30 Aug 2017 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163967 Diesel engine and diesel engine generator sets used in commercial activities are treated as machinery under item No. (xxviii) of serial No. 54B of Schedule C, Part I of the West Bengal Value Added Tax Act, 2003, applying a common parlance and functional use test. The entry is construed by reference to how the goods are understood in commercial trade and their power-generating function, not by a narrow abstract description. Spare parts, accessories and components of such diesel engines and generator sets fell within item No. (xxix) of serial No. 54B before 1 April 2007. After the amendment, they did not fall under serial No. 54C, which covered only plant and machinery specified in earlier items. Case-Laws VAT and Sales Tax Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163967