https://www.taxtmi.com/caselaws?id=166459 The classification of a stone crushing machine under the higher compounded tax slab was held to depend on the machine's effective size and production capacity, rather than a narrow literal comparison of every dimensional detail. Where the machine's length exceeded the threshold for the higher category, a lesser width did not prevent classification in that slab because the statutory scheme linked tax liability to output capacity. The machine was therefore properly assessed under the higher compounded rate, and the clarification sustaining the demand was upheld. en-us Wed, 06 Jul 2011 00:00:00 +0530 Fri, 26 Sep 2014 11:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166459 The classification of a stone crushing machine under the higher compounded tax slab was held to depend on the machine's effective size and production capacity, rather than a narrow literal comparison of every dimensional detail. Where the machine's length exceeded the threshold for the higher category, a lesser width did not prevent classification in that slab because the statutory scheme linked tax liability to output capacity. The machine was therefore properly assessed under the higher compounded rate, and the clarification sustaining the demand was upheld. Case-Laws VAT and Sales Tax Wed, 06 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166459