https://www.taxtmi.com/caselaws?id=233472 Fully automatic washing machines were treated as electronic goods rather than electrical goods for classification under Notification No. 298 dated 29.01.2000. Although washing machines were mentioned in the electrical goods entry, the separate electronic goods entry governed because the product was found to be a fully automatic electronic washing machine. Relying on the distinction between electrical and electronic appliances, the HC held that specific classification as an electronic product could not be displaced by the general reference to washing machines in the electrical entry. The goods were therefore taxable at 8%, not 12%. en-us Thu, 25 Apr 2013 00:00:00 +0530 Thu, 02 May 2013 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233472 Fully automatic washing machines were treated as electronic goods rather than electrical goods for classification under Notification No. 298 dated 29.01.2000. Although washing machines were mentioned in the electrical goods entry, the separate electronic goods entry governed because the product was found to be a fully automatic electronic washing machine. Relying on the distinction between electrical and electronic appliances, the HC held that specific classification as an electronic product could not be displaced by the general reference to washing machines in the electrical entry. The goods were therefore taxable at 8%, not 12%. Case-Laws VAT and Sales Tax Thu, 25 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233472