https://www.taxtmi.com/caselaws?id=278949 In construing municipal taxing entries, the ordinary and common parlance meaning of the goods governs classification. A shell and slide cigarette packing machine used in industrial and commercial packing was treated as machinery because it performed a definite mechanical function and was not covered by the specific items listed under Entry 52. On that basis, it fell under Entry 50 rather than instruments, apparatus or appliances, and the higher octroi classification was found unjustified. The note also states that the dispute turned on interpretation of the taxing entry and did not require expert evidence. en-us Tue, 10 Aug 1993 00:00:00 +0530 Tue, 26 Feb 2019 15:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278949 In construing municipal taxing entries, the ordinary and common parlance meaning of the goods governs classification. A shell and slide cigarette packing machine used in industrial and commercial packing was treated as machinery because it performed a definite mechanical function and was not covered by the specific items listed under Entry 52. On that basis, it fell under Entry 50 rather than instruments, apparatus or appliances, and the higher octroi classification was found unjustified. The note also states that the dispute turned on interpretation of the taxing entry and did not require expert evidence. Case-Laws Indian Laws Tue, 10 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278949