https://www.taxtmi.com/caselaws?id=246911 Imported electronic telecommunication equipment was construed as "machinery" under Item 2 of the Schedule to the U.P. Tax on Entry of Goods into Local Areas Act, 2007. The Court applied a broad functional test, holding that machinery is not confined to traditional mechanical devices and may include modern electronic or computerised equipment that works through organised and interdependent functioning to achieve a specific result. Because the equipment was essential to transmission of voice and communication, and some items also qualified as spare parts of machinery, the goods were held taxable under the Schedule. en-us Fri, 10 Jan 2014 00:00:00 +0530 Thu, 16 Jul 2015 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246911 Imported electronic telecommunication equipment was construed as "machinery" under Item 2 of the Schedule to the U.P. Tax on Entry of Goods into Local Areas Act, 2007. The Court applied a broad functional test, holding that machinery is not confined to traditional mechanical devices and may include modern electronic or computerised equipment that works through organised and interdependent functioning to achieve a specific result. Because the equipment was essential to transmission of voice and communication, and some items also qualified as spare parts of machinery, the goods were held taxable under the Schedule. Case-Laws VAT and Sales Tax Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246911