1996 (8) TMI 495

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..... h General Sales Tax Act, 1957 is whether electronic calculators are assessable to tax under entry No. 12 or entry No. 38(v) of the First Schedule to the A.P. General Sales Tax Act. The assessing authority assessed to tax under entry No. 12. On appeal, the Appellate Deputy Commissioner confirmed the order of the assessing authority taking the view that the electronic calculators fall under entry .....

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..... cessories thereof, including typewriting ribbons. "38. All kinds of electrical goods, instruments, apparatus and appliances, that is to say,- (i) to (iv)............ (v) electronic systems, instruments, apparatus, appliances including electronic cash-registering, indexing, card-punching, franking and addressing machines, computers of analog and digital varieties, one-record units, oscillosco .....

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..... use (v) of entry No. 38. Indeed clause (v) specifically deals with electronic systems and electronic goods. Therefore, in our view, the Tribunal was right in coming to the conclusion that electronic calculators are taxable under entry No. 38(v). We, therefore, confirm the order of the Tribunal and dismiss the tax revision case, but in the circumstances without costs. Petition dismissed. - - T .....

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