https://www.taxtmi.com/caselaws?id=158979 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. en-us Fri, 09 Aug 1996 00:00:00 +0530 Tue, 12 Nov 2013 14:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158979 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. Case-Laws VAT and Sales Tax Fri, 09 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158979