Appliance

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..... "Appliance: Refers to machinery and all instruments used in operating it, and is to be distinguished from the word 'materials' which includes everything of which anything is made. Things applied to or used as a means to an end, Robert v. City of Los Angeles61 P. 2nd 323, 330; 7 Cal. 2nd 477. An 'appliance' is a mechanical thing, a device or apparatus, One Black Mule v. State20 .....

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..... ge 75 regarding the term "appliance" as under: "'Appliance' has been defined or employed as meaning a mechanical thing, an apparatus or device; an instrumental means, aid, or appurtenance; a thing applied or used as a means to an end, either independently or subordinately; something applied or used directly." STAR RADIO ELECTRIC CO. VERSUS COMMISSIONER OF SALES TAX, .....

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