https://www.taxtmi.com/caselaws?id=20788 The Court classified humidifiers as textile machinery or accessories, entitling the assessee to a higher development rebate at 25%. The Court ruled in favor of the assessee on these issues. The appealability of interest levy was not pursued by the assessee. The claim for the allowance of surtax was rejected in favor of the Revenue, aligning with precedent. en-us Mon, 01 Feb 1993 00:00:00 +0530 Tue, 17 Nov 2009 12:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20788 The Court classified humidifiers as textile machinery or accessories, entitling the assessee to a higher development rebate at 25%. The Court ruled in favor of the assessee on these issues. The appealability of interest levy was not pursued by the assessee. The claim for the allowance of surtax was rejected in favor of the Revenue, aligning with precedent. Case-Laws Income Tax Mon, 01 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20788