The State Of Mysore vs M.N.V. Rao on 26 March, 1964
3. On the question whether handlooms may be regarded as machinery, the approach to be made to the question is now clearly indicated in a decision of this Court reported in State of Mysore v. M. N. V. Rao ([1964] 15 S.T.C. 540; 1964 Kar. L.J. 101.).