https://www.taxtmi.com/caselaws?id=153096 For sales tax classification, goods must be identified by their ordinary or trade parlance meaning, not by scientific or technical description. The Andhra Pradesh High Court noted that electronic goods cannot automatically be treated as electrical goods merely because they use electricity or are scientifically related to it. Each commodity must be examined separately to determine whether it falls within item 37, within other specific schedule entries such as wireless reception instruments, radios, typewriters, tabulating machines or calculating machines, or outside the schedule altogether. The assessment was therefore required to be reconsidered item by item, with fresh classification and reassessment. en-us Tue, 19 Aug 1980 00:00:00 +0530 Fri, 23 Aug 2013 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153096 For sales tax classification, goods must be identified by their ordinary or trade parlance meaning, not by scientific or technical description. The Andhra Pradesh High Court noted that electronic goods cannot automatically be treated as electrical goods merely because they use electricity or are scientifically related to it. Each commodity must be examined separately to determine whether it falls within item 37, within other specific schedule entries such as wireless reception instruments, radios, typewriters, tabulating machines or calculating machines, or outside the schedule altogether. The assessment was therefore required to be reconsidered item by item, with fresh classification and reassessment. Case-Laws VAT and Sales Tax Tue, 19 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153096