The State Of Gujarat vs Minu Chemical Pvt. Ltd. on 18 December, 1981
7. Mr. Joshi has drawn our attention to a decision of the Gujarat High Court in the case of State of Gujarat vs. Minu Chemical Pvt. Ltd. (1982) 50 STC 339 (Guj). 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.