https://www.taxtmi.com/caselaws?id=105504 Electronic cash registers were treated as cash registering machines under the specific tariff entry rather than being moved to the residual electronic-systems entry. The language of Entry 90, which covered cash registering machines without limiting their mode of operation, prevailed over the broader and residual wording of Entry 97(b). Applying the rule that a specific entry overrides a general one, the Court found that additional electronic functions did not change the goods' essential character as cash registers. The assessee's attempt to claim the lower rate under the residual entry therefore failed, and classification remained under Entry 90. en-us Wed, 16 Feb 2005 00:00:00 +0530 Fri, 13 May 2016 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105504 Electronic cash registers were treated as cash registering machines under the specific tariff entry rather than being moved to the residual electronic-systems entry. The language of Entry 90, which covered cash registering machines without limiting their mode of operation, prevailed over the broader and residual wording of Entry 97(b). Applying the rule that a specific entry overrides a general one, the Court found that additional electronic functions did not change the goods' essential character as cash registers. The assessee's attempt to claim the lower rate under the residual entry therefore failed, and classification remained under Entry 90. Case-Laws VAT and Sales Tax Wed, 16 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105504