https://www.taxtmi.com/caselaws?id=169023 An industrial camera used as a process camera was treated as a camera by function and character, so it fell within the specific entry for photographic and other cameras in Schedule IIA to the Gujarat Sales Tax Act, 1969. The Court held that the mere fact that the goods could also be described as machinery did not displace the more specific camera entry. The Tribunal therefore erred in classifying the item under the machinery entry, and the classification was upheld under entry 75 in favour of the Revenue. en-us Thu, 07 Aug 2014 00:00:00 +0530 Wed, 21 Oct 2015 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169023 An industrial camera used as a process camera was treated as a camera by function and character, so it fell within the specific entry for photographic and other cameras in Schedule IIA to the Gujarat Sales Tax Act, 1969. The Court held that the mere fact that the goods could also be described as machinery did not displace the more specific camera entry. The Tribunal therefore erred in classifying the item under the machinery entry, and the classification was upheld under entry 75 in favour of the Revenue. Case-Laws VAT and Sales Tax Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169023