https://www.taxtmi.com/caselaws?id=159222 An electronic cash register is classifiable under the specific electronic entry rather than the general cash-registering machine entry when its essential character is electronic. Classification must follow the special entry for electronic systems, instruments, apparatus and appliances where applicable, because a specific entry prevails over a general one. The fact that the device performs cash-registering functions does not alter its classification in common parlance or its essential nature. The electronic cash register therefore falls under entry 97(b) and not entry 90, and the reference was answered in favour of the assessee. en-us Tue, 23 Dec 1997 00:00:00 +0530 Mon, 18 Nov 2013 16:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159222 An electronic cash register is classifiable under the specific electronic entry rather than the general cash-registering machine entry when its essential character is electronic. Classification must follow the special entry for electronic systems, instruments, apparatus and appliances where applicable, because a specific entry prevails over a general one. The fact that the device performs cash-registering functions does not alter its classification in common parlance or its essential nature. The electronic cash register therefore falls under entry 97(b) and not entry 90, and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159222