https://www.taxtmi.com/caselaws?id=167792 Smoke meter and gas analyzer were held not to be "plant and machinery" under entry 54B of Schedule C of the West Bengal Value Added Tax Act because they are not used in automobile manufacturing, but only to test pollution conformity before vehicles are sold or put on road. They were, however, treated as "tools" under entry 83(c), with "tools" read as a broad, non-exhaustive expression that includes measuring tools. The requirement of manual operation was rejected as too narrow, since electronic or powered measuring instruments may still qualify as tools. The instruments were therefore taxable at 4% in favour of the assessee. en-us Thu, 17 May 2012 00:00:00 +0530 Wed, 07 Jan 2015 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167792 Smoke meter and gas analyzer were held not to be "plant and machinery" under entry 54B of Schedule C of the West Bengal Value Added Tax Act because they are not used in automobile manufacturing, but only to test pollution conformity before vehicles are sold or put on road. They were, however, treated as "tools" under entry 83(c), with "tools" read as a broad, non-exhaustive expression that includes measuring tools. The requirement of manual operation was rejected as too narrow, since electronic or powered measuring instruments may still qualify as tools. The instruments were therefore taxable at 4% in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 17 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167792