https://www.taxtmi.com/caselaws?id=164940 Industrial cleaning machines and vacuum cleaners were held not to fall within entry 54B of Part I of Schedule C to the West Bengal Value Added Tax Act, 2003, because the entry was confined to plant and machinery required in an industry. The residuary limb of the entry could not be extended to independent cleaning equipment used separately for floor and machine cleaning. Their utility in cleaning did not convert them into productive or manufacturing machinery, and therefore the concessional 4 per cent rate under that entry was unavailable. en-us Fri, 23 Jul 2010 00:00:00 +0530 Tue, 06 May 2014 15:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164940 Industrial cleaning machines and vacuum cleaners were held not to fall within entry 54B of Part I of Schedule C to the West Bengal Value Added Tax Act, 2003, because the entry was confined to plant and machinery required in an industry. The residuary limb of the entry could not be extended to independent cleaning equipment used separately for floor and machine cleaning. Their utility in cleaning did not convert them into productive or manufacturing machinery, and therefore the concessional 4 per cent rate under that entry was unavailable. Case-Laws VAT and Sales Tax Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164940