2008 (6) TMI 566 - HC - VAT and Sales Tax

Summary

The High Court of Kerala quashed a clarification by the Commissioner of Commercial Taxes, stating that labelling equipment sold by the appellant is not considered "machinery" under entry 84(i) of the Kerala General Sales Tax Act, 1963. The court found the equipment to be a simple device for printing labels, not comparable to items listed under entry 84(i). The item was deemed taxable under the residuary entry, not under entry 84(i) of the Act.