https://www.taxtmi.com/caselaws?id=159833 Classification of fully automatic washing machines under the sales tax schedule depends on their essential and dominant character. Microprocessor-based controls and electronic panels merely assist operation; where the appliance itself functions on centrifugal and electro-mechanical principles, those components do not convert it into an electronic good. The specific entry covering washing machines of all types applies in preference to a residual electronic-goods category. Consequently, fully automatic washing machines do not qualify for the concessional rate available to electronic goods, and the applicable levy is 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 Classification of fully automatic washing machines under the sales tax schedule depends on their essential and dominant character. Microprocessor-based controls and electronic panels merely assist operation; where the appliance itself functions on centrifugal and electro-mechanical principles, those components do not convert it into an electronic good. The specific entry covering washing machines of all types applies in preference to a residual electronic-goods category. Consequently, fully automatic washing machines do not qualify for the concessional rate available to electronic goods, and the applicable levy is sustained. Case-Laws VAT and Sales Tax Thu, 01 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159833