https://www.taxtmi.com/caselaws?id=164246 Classification of a bio-fertilizer producing machine turned on its commercial description, the nature of the buyer, and ordinary trade understanding. A machine is not agricultural machinery merely because it may have some agricultural use or its output can later be used in farming operations. On the material described, the product was treated as a composting or bio-fertilizer machine supplied to sugar factories, not machinery directly falling within the agricultural machinery entry. It was therefore classified under the residual machinery entry, with the stated tax consequence in favour of the Revenue. en-us Tue, 20 Jul 2010 00:00:00 +0530 Wed, 01 Oct 2014 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164246 Classification of a bio-fertilizer producing machine turned on its commercial description, the nature of the buyer, and ordinary trade understanding. A machine is not agricultural machinery merely because it may have some agricultural use or its output can later be used in farming operations. On the material described, the product was treated as a composting or bio-fertilizer machine supplied to sugar factories, not machinery directly falling within the agricultural machinery entry. It was therefore classified under the residual machinery entry, with the stated tax consequence in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 20 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164246