The State Of Gujarat vs Minu Chemical Pvt. Ltd. on 18 December, 1981
13. Mr. Joshi has drawn our attention to a decision of the Gujarat High Court in the case of State of Gujarat v. Minu Chemical Pvt. Ltd. [1982] 50 STC 339. In the said case, their Lordships had occasion to deal with the point whether a steel tank could be said to be a machinery. After considering all aspects of the matter, the High Court came to the conclusion that a steel tank could not be said to be machinery.