https://www.taxtmi.com/caselaws?id=200354 The High Court upheld the municipality's assessment of the Corporation of Calcutta, including the value of a balancing tank and its supporting structure in the annual assessment. The Privy Council determined that the tank and supports did not qualify as "machinery" under the Bengal Municipal Act, as they did not meet the criteria of mechanical contrivances generating power or modifying natural forces. Consequently, the municipality's assessment was deemed valid, and the appeal was dismissed, with costs awarded to the respondents. en-us Tue, 12 Jul 1921 00:00:00 +0530 Mon, 26 Mar 2018 16:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200354 The High Court upheld the municipality's assessment of the Corporation of Calcutta, including the value of a balancing tank and its supporting structure in the annual assessment. The Privy Council determined that the tank and supports did not qualify as "machinery" under the Bengal Municipal Act, as they did not meet the criteria of mechanical contrivances generating power or modifying natural forces. Consequently, the municipality's assessment was deemed valid, and the appeal was dismissed, with costs awarded to the respondents. Case-Laws VAT and Sales Tax Tue, 12 Jul 1921 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200354