State Of Andhra Pradesh v. Apex Agencies, Hyderabad

Syed Shah Mohammed Quadri, J.:— The short question that falls for consideration in this Tax Revision Case, filed by the State under Section 22 of the Andhra Pradesh General Sales Tax Act, is whether electronic calculators are assessible to tax under Entry 12 or Entry 38(v) of First Schedule to A.P General Sales Tax Act.

2. The assessing authority assessed to tax under Entry 12. On appeal, the Appellate Deputy Commissioner confirmed the order of the assessing authority taking the view that the electronic calculators fall under Entry 12 of the Firs Schedule.

3. Assessee went in appeal before the Sales Tax Appellate Tribunal. The Tribunal took the view that the electronic calculators fall under Entry 38(v) and accordingly allowed the appeal on December 1, 1988. Hence this revision.

4. The learned Special Government Pleader contends that as calculating machines are specifically dealt with under Entry 12, therefore the Tribunal was in error in treating it as fallilng under Entry 38(v).

5. To appreciate the contention of the learned Government Pleader, it will be useful to read Entry 12 and Entry 38(v) as they stood in the relevant assessment year, namely, 1980-1981.

“12. Typewriters, tabulating machines, calculating machines, teleprinters and teleprinting machines and duplicating machines and parts and accessories thereof, including typewriter ribbons.

38. All kinds of electronic goods, instruments, apparatus and appliances, that is to say,—

(i) ………

(ii) ……..

(iii) ……..

(iv) ……..

(v) electronic systems, instruments, apparatus, appliances including electronic cash-registerig indexing, card-punching, franking and addressing machines, computers of analog and digital varieties, one-record units, osciloscopes and other electronic equipment and material and parts and accessories thereof”.

6. A perusal of Entry 12 makes it explicit that the goods covered under that entry are typewriters, tabulating machines, calculating machines, teleprinters and teleprinting machines and duplicating machines, etc. The calculating machine, as commonly understood, in common parlance, is different from electronic calculator. In the market if somebody asks for calculating machine, nobody will give electronic calculator and vice versa. Now a reading of Entry 38(v) would show that it specifically deals with electronic systems, instruments, apparatus, appliances including electronic cash-registering, etc. So electronic instrument which takes in its fold electronic calculator is specifically dealt with in clause (v) of Entry 38. Indeed clause (v) specifically deals with electronic systems and electronic goods. Therefore, in our view, the Tribunal was right in coining to the conclusion that electronic calculators are taxable under Entry 38(v). We, therefore, confirm the order of the Tribunal and dismiss the Tax Revision Case, but in the circumstances without costs.