1974 (10) TMI 91 - HC - VAT and Sales Tax

Summary

The Allahabad High Court ruled that water-meters and their parts manufactured by the assessee are considered machinery and taxable under a specific notification. The court based its decision on the fact that the movement of water through the meter causes the transmission of energy to certain parts, making them work like machinery. The decision favored the department over the assessee, with costs of Rs. 100 awarded to the Commissioner.