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TMI Blog2005 (2) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... generic covering all species of such items. Given the language of the two entries we fail to understand how the High Court could have come to the conclusion that entry 97(b) was the specific entry and that entry 90 was the general entry. Such an interpretation goes against the express language of the two entries. Tribunal was right in holding that 'electronic cash register' sold by the applicant was covered by entry No. 90 of Schedule C, Part II and not by entry No. 97(b) of Schedule C, Part II appended to the Bombay Sales Tax Act, 1959. - Civil Appeal No. 3960 of 1999 - - - Dated:- 16-2-2005 - RUMA PAL, ARIJIT PASAYAT AND THAKKER C.K. JJ. Mukeesh K. Giri, Advocate, for the appellant. A.K. Ganguli, Senior Advocate (Pranab Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the relevant entry is 97(b). The Maharashtra Sales Tax Tribunal accepted the department's submission on the grounds that the very name of the machine namely "Bradma cash track electronic cash registers" would prima facie supports the conclusion that it was covered by entry 90, that admittedly the machine was primarily performing the functions which are normally carried out by a cash registering machine and that the additional functions performed by the respondent's models were merely subsidiary to such primary function. It was held that entry 90 being the specific entry dealing with cash registering machines, would apply rather than entry 97(b) which was the general entry. 5.. At the instance of the department, the following question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that a specific entry would override a general entry. In addition we would add, and as has been held in Collector of Central Excise v. Wood Craft Products Ltd. (1995) 3 SCC 454, 462, resort has to be had to the residuary heading only when a liberal construction by the specific heading cannot cover the goods in question. The language of entry 97(b) clearly shows, by use of the phrase "other than those specified elsewhere" that it is not only a residuary entry but also that electronic systems, instruments, etc., may be classified under other entries. Entry 90 on the other hand does not contain any words of limitation. The items mentioned therein would cover every species thereof irrespective of the mode of their operation. Cash registering ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [1997] 104 STC 44. referred to by the High Court does not assist the respondent. The two competing entries in the Andhra Pradesh General Sales Tax Act, 1957, made a clear demarcation between, inter alia, calculating machines (entry 12) and all kinds of electronic goods including electronic system [entry 38(v)]. Entry 38(v) was therefore not a residuary entry nor was there any overlapping. There was a sharp line of demarcation between the two entries, a situation which is wholly absent in the two entries we are required to interpret. 10.. Reliance was also placed by the respondent on a decision of the Tribunal in the assessee's own case (M/s. Bradma of India Limited v. State of Maharashtra Appeal No. 90 of 1992, judgment dated November 6, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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