https://www.taxtmi.com/caselaws?id=164033 Machinery used for photography was held to cover equipment used not only for taking photographs, but also for developing, enlarging and printing images from exposed films and digital chips. An integrated photo developing and printing system used for colour lab operations therefore fell within entry 83(60) to the extent it performed those functions, and the clarification order was set aside accordingly. However, the attached computer and monitor were not photographic machinery and remained outside the entry. The assessing officer was directed to bifurcate the turnover attributable to those items and tax them at the appropriate rate. en-us Wed, 04 Mar 2009 00:00:00 +0530 Wed, 16 Apr 2014 15:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164033 Machinery used for photography was held to cover equipment used not only for taking photographs, but also for developing, enlarging and printing images from exposed films and digital chips. An integrated photo developing and printing system used for colour lab operations therefore fell within entry 83(60) to the extent it performed those functions, and the clarification order was set aside accordingly. However, the attached computer and monitor were not photographic machinery and remained outside the entry. The assessing officer was directed to bifurcate the turnover attributable to those items and tax them at the appropriate rate. Case-Laws VAT and Sales Tax Wed, 04 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164033