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TMI Blog1999 (4) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... icers of Chikkadapally and Ashok Nagar Circles of Hyderabad. The said authorities had passed orders levying the sales tax at the rate of 10 per cent as against the exigibility at the rate of 4 per cent claimed by the assessees. Seven appeals were preferred to the Appellate Deputy Commissioner (CT), Hyderabad Division, but the said levy was upheld. Further appeals were filed before the Sales Tax Appellate Tribunal, which also by its common order dated April 16, 1996 upheld the assessment of tax by the authorities below. Hence, these tax revision cases. 3.. The assessees are dealers in washing machines, which are either fully automatic or semi-automatic. The dispute with regard to the quantum of levy of sales tax is related to fully automat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt washing at staggered intervals. The spin cycles placed at the bottom of the washing machine which rotates the water and their contents are also controlled by a micro computer. In a nut-shell, the washing machines are totally controlled and operated by the micro processor technology. The contention is that all types of electronic goods, whether they are enumerated in any of the Schedules or not, are to be treated as electronic goods, provided they run on electronic principles. Reliance is placed on the decision in Mecotronics Pvt. Ltd. v. State of Andhra Pradesh [1988] 6 APSTJ 161 wherein it was held that electronic calculators functioning as they do with the aid of silicon chips and dry cells, are to be classified as electronic systems ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e washing machine itself does not become an electronic machine and that washing machines are specifically mentioned in sub-entry (iv) of entry 38 of the First Schedule to the APGST Act and that the said entry encompasses washing machines of all types, whether they are semi or fully automatic. 7.. A perusal of the list prepared by the Electronic Commission reveals that the electronic washing machines are not mentioned therein as such. The assessees stress on two entries in the said list, i.e., entry 9.4, which relates to micro-computers and entry 1.65, which relates to other consumer electronic products, and it is their argument that as basically washing machines have to be operated on electronic principles, they have to be classified as e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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