2005 (2) TMI 518 - SUPREME COURT

Whether cash registers are classifiable under entry 90 or under entry 97(b) of Part II, Schedule C of the Bombay Sales Tax Act, 1959?

Held that:- Appeal allowed. The High Court was wrong. It is significant that by contrast, data processing machines have expressly excluded computers. Were it not so excluded, computers would have also fallen within entry 90. In fact computers are separately dealt with in entry 97(a). But the exclusion of computers from data processing machines would indicate that the items mentioned in entry 90 are 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.