https://www.taxtmi.com/caselaws?id=165349 The hydraulic mobile crane was treated as machinery under entry 33 of Part C of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, not as lifts or hoists under entry 8 of Part F. The crane's structure and use showed that it was a mechanically operated mobile machine mounted on a vehicle chassis, with the vehicle forming an integral subsidiary part of the machinery. Applying ejusdem generis, the broader machinery entry covered it, while the lift-and-hoist entry was confined to devices for raising or lowering persons or goods in a different sense. On that classification, penalty was not sustainable and was deleted. en-us Wed, 09 Dec 2009 00:00:00 +0530 Tue, 21 Oct 2014 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165349 The hydraulic mobile crane was treated as machinery under entry 33 of Part C of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, not as lifts or hoists under entry 8 of Part F. The crane's structure and use showed that it was a mechanically operated mobile machine mounted on a vehicle chassis, with the vehicle forming an integral subsidiary part of the machinery. Applying ejusdem generis, the broader machinery entry covered it, while the lift-and-hoist entry was confined to devices for raising or lowering persons or goods in a different sense. On that classification, penalty was not sustainable and was deleted. Case-Laws VAT and Sales Tax Wed, 09 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165349