https://www.taxtmi.com/caselaws?id=170813 Industrial centrifugal humidifiers fitted with electric motors were treated as machinery used in the manufacture of cloth under Entry 15 of Schedule C of the Bombay Sales Tax Act, 1959. Applying a plain and natural construction, the HC held that equipment qualifies where it performs a mechanical role in converting raw material into finished goods and is essential to that process. Because the humidifiers maintained the humidity needed to improve yarn strength, prevent breakages, and keep ring frames functioning smoothly, they were found to be an essential and integral part of textile manufacturing, not merely ancillary equipment. They therefore fell within Entry 15 and not Entry 20. en-us Fri, 01 Nov 1963 00:00:00 +0530 Thu, 18 Jun 2015 10:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170813 Industrial centrifugal humidifiers fitted with electric motors were treated as machinery used in the manufacture of cloth under Entry 15 of Schedule C of the Bombay Sales Tax Act, 1959. Applying a plain and natural construction, the HC held that equipment qualifies where it performs a mechanical role in converting raw material into finished goods and is essential to that process. Because the humidifiers maintained the humidity needed to improve yarn strength, prevent breakages, and keep ring frames functioning smoothly, they were found to be an essential and integral part of textile manufacturing, not merely ancillary equipment. They therefore fell within Entry 15 and not Entry 20. Case-Laws VAT and Sales Tax Fri, 01 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170813