Electronic calculator classification under sales tax law falls under the electronic goods entry, not calculating machines.

Electronic calculators are classifiable for sales tax purposes under the specific entry for electronic systems, instruments, apparatus, appliances and other electronic equipment, rather than the entry for typewriters, tabulating machines and calculating machines. Applying common parlance, a calculating machine and an electronic calculator are distinct goods, and the latter answers the description of an electronic instrument or equipment. The classification therefore falls under Entry 38(v) of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, not Entry 12.

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Issues: Whether electronic calculators are classifiable for sales tax purposes under Entry 12 or Entry 38(v) of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: Entry 12 covered typewriters, tabulating machines, calculating machines and similar items, while Entry 38(v) covered electronic systems, instruments, apparatus and appliances, including other electronic equipment. On a common parlance understanding, a calculating machine and an electronic calculator are distinct goods, and the latter answers the description of an electronic instrument or equipment. The classification therefore fell within the specific electronic goods entry rather than the entry for calculating machines.

Conclusion: Electronic calculators are taxable under Entry 38(v) and not under Entry 12.

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