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<h1>Electronic calculators taxable under specific entry of A.P. Sales Tax Act</h1> <h3>State of AP Versus Apex Agencies</h3> State of AP Versus Apex Agencies - [1997] 104 STC 44 (AP) The High Court of Andhra Pradesh ruled that electronic calculators are taxable under entry No. 38(v) of the A.P. General Sales Tax Act, not under entry No. 12. The Tribunal's decision was upheld, dismissing the tax revision case.