https://www.taxtmi.com/caselaws?id=424451 Where a sales tax notification covers machinery, machinery parts, spare parts, component parts, accessories and tools, an idler sold to HEC was held taxable at the first point of sale because the assessee did not prove that it fell outside the entry. The court treated the distinction between equipment and machinery as immaterial where the notification was broad enough to include components and accessories. A deduction claim under section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 also failed because the assessee did not establish the statutory conditions or clear double taxation of the same transaction; the challenge was rejected. en-us Tue, 28 Jun 2022 00:00:00 +0530 Fri, 01 Jul 2022 09:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424451 Where a sales tax notification covers machinery, machinery parts, spare parts, component parts, accessories and tools, an idler sold to HEC was held taxable at the first point of sale because the assessee did not prove that it fell outside the entry. The court treated the distinction between equipment and machinery as immaterial where the notification was broad enough to include components and accessories. A deduction claim under section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 also failed because the assessee did not establish the statutory conditions or clear double taxation of the same transaction; the challenge was rejected. Case-Laws VAT and Sales Tax Tue, 28 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424451