https://www.taxtmi.com/caselaws?id=291974 For licensing under Schedule V(q), the term "machinery" was construed in context with Section 250 and the statute's reference to mechanical power. The provision was read as covering apparatus operated by power other than human or animal force, consistent with the schedule's focus on dangerous or objectionable trades. Hand-operated weaving looms, which depend on the worker's own strength and skill, were therefore held outside that category. On that construction, a handloom of the type described was not machinery within Schedule V(q), and no licence was required on that basis. en-us Tue, 20 Oct 1925 00:00:00 +0530 Thu, 03 Dec 2020 09:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291974 For licensing under Schedule V(q), the term "machinery" was construed in context with Section 250 and the statute's reference to mechanical power. The provision was read as covering apparatus operated by power other than human or animal force, consistent with the schedule's focus on dangerous or objectionable trades. Hand-operated weaving looms, which depend on the worker's own strength and skill, were therefore held outside that category. On that construction, a handloom of the type described was not machinery within Schedule V(q), and no licence was required on that basis. Case-Laws Indian Laws Tue, 20 Oct 1925 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291974