2006 (8) TMI 561

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..... entry 49, which was later renumbered as entry 55 of the First Schedule to the Kerala General Sales Tax Act, 1963 or whether it comes under entry 120, which is later renumbered as 134 of the First Schedule to the Act. The claim of the petitioner is that electronic push button telephone is an electronic instrument falling under entry 49, which was later renumbered as entry 55 of the First Schedule a .....

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..... le. Special Government Pleader on the other hand contended that all types of telephones, whether electronic or not, will fall under entry 120 which was later renumbered as entry 134 as the same is a specific entry for telephones. He also referred to entry 49 and contended that there are electronic items specifically mentioned in the Schedule which are not covered by entry 49 and telephone is one s .....

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..... hines. The decision of the Supreme Court is squarely applicable here because electronic push button telephones are a class by themselves which are electronically programmed to store messages, telephone numbers, etc. Moreover we find that all electronic goods and instruments are covered by entry 49 later renumbered as entry 55 and the electronic goods excluded are those elsewhere specifically menti .....

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