Commissioner Of Income-Tax, Madras vs Mir Mohd. Ali, Bus Owner, Vellore on 24 April, 1964
25. The Gujarat High Court also, followed the above interpretation of the term "machinery" by Privy Council in Corporation of Calcutta Vs. Chairman of the Cossipore and Chitpore Municipality (supra) and Apex Court's decision in Commissioner of Income Tax, Madras Vs. Mir Mohammad Ali (supra) in Rashmi Enterprises Vs. State of Gujarat, 1993(91) STC 295.