https://www.taxtmi.com/caselaws?id=164860 Industrial fans and allied air-blowing machines used directly in tea-manufacturing processes such as withering, humidification, fermentation and drying were treated as "machinery for tea industry" under item 54B(i) of Part I of Schedule C to the West Bengal Value Added Tax Act, 2003. The Tribunal applied the ordinary meaning of "machinery" and the trade-parlance test for commodity classification, and held that the goods were not ordinary domestic fans or unspecified items. It also noted that the internal language of the VAT Act was sufficient for interpretation without resort to Central Excise Tariff classification. The higher-rate classification was therefore unsustainable. en-us Fri, 11 Jun 2010 00:00:00 +0530 Mon, 05 May 2014 12:29:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164860 Industrial fans and allied air-blowing machines used directly in tea-manufacturing processes such as withering, humidification, fermentation and drying were treated as "machinery for tea industry" under item 54B(i) of Part I of Schedule C to the West Bengal Value Added Tax Act, 2003. The Tribunal applied the ordinary meaning of "machinery" and the trade-parlance test for commodity classification, and held that the goods were not ordinary domestic fans or unspecified items. It also noted that the internal language of the VAT Act was sufficient for interpretation without resort to Central Excise Tariff classification. The higher-rate classification was therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 11 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164860