https://www.taxtmi.com/caselaws?id=166283 Vacuum cleaners, sweeping machines, scrubber driers, lawn mowers, high-pressure jet cleaners and ride-on sweeping and scrubbing machines were treated as machinery within item (xxviii) of entry 54B of Part I of Schedule C, because the residuary Schedule CA applies only where no specific or inclusive entry covers the goods. Their use for cleaning did not justify shifting them to the residuary entry. The goods were therefore taxable at 4 per cent under item (xxviii). Interest under section 33 was also held not leviable on the differential demand, as the shortfall arose from an unsustainable classification-based demand rather than from valid unpaid tax. en-us Tue, 28 Jun 2011 00:00:00 +0530 Tue, 16 Sep 2014 14:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166283 Vacuum cleaners, sweeping machines, scrubber driers, lawn mowers, high-pressure jet cleaners and ride-on sweeping and scrubbing machines were treated as machinery within item (xxviii) of entry 54B of Part I of Schedule C, because the residuary Schedule CA applies only where no specific or inclusive entry covers the goods. Their use for cleaning did not justify shifting them to the residuary entry. The goods were therefore taxable at 4 per cent under item (xxviii). Interest under section 33 was also held not leviable on the differential demand, as the shortfall arose from an unsustainable classification-based demand rather than from valid unpaid tax. Case-Laws VAT and Sales Tax Tue, 28 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166283