https://www.taxtmi.com/caselaws?id=159833 Fully automatic washing machines with microprocessor-based controls were held to retain their essential character as washing machines, not electronic goods. The decisive test for sales tax classification was the dominant nature and mode of operation of the article: although the control panel and microprocessor were electronic, the machine as a whole functioned on centrifugal and electro-mechanical principles. Because the electronic parts merely assisted operation and did not change the basic character of the appliance, the specific schedule entry for washing machines applied, not the residual electronic goods category. The concessional rate was therefore unavailable and the levy was sustained. en-us Thu, 01 Apr 1999 00:00:00 +0530 Mon, 02 Dec 2013 16:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159833 Fully automatic washing machines with microprocessor-based controls were held to retain their essential character as washing machines, not electronic goods. The decisive test for sales tax classification was the dominant nature and mode of operation of the article: although the control panel and microprocessor were electronic, the machine as a whole functioned on centrifugal and electro-mechanical principles. Because the electronic parts merely assisted operation and did not change the basic character of the appliance, the specific schedule entry for washing machines applied, not the residual electronic goods category. The concessional rate was therefore unavailable and the levy was sustained. Case-Laws VAT and Sales Tax Thu, 01 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159833