https://www.taxtmi.com/caselaws?id=164422 Onida electronic washing machines were classified as electronic appliances under Entry C-II-97(b) rather than as domestic and commercial electrical appliances under Entry C-II-73(a), because the specific electronic entry governed over the broader electrical entry. The court relied on the earlier Supreme Court view that electronic washing machines are electronic goods and noted that Entry C-II-73(a) expressly referred to washing machines, while Entry C-II-97(b) covered electronic systems, instruments, apparatus and appliances not specified elsewhere. On that basis, the Tribunal's classification under Entry C-II-97(b) was sustained, and the issue was decided in favour of the assessee. en-us Thu, 18 Mar 2010 00:00:00 +0530 Tue, 14 Oct 2014 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164422 Onida electronic washing machines were classified as electronic appliances under Entry C-II-97(b) rather than as domestic and commercial electrical appliances under Entry C-II-73(a), because the specific electronic entry governed over the broader electrical entry. The court relied on the earlier Supreme Court view that electronic washing machines are electronic goods and noted that Entry C-II-73(a) expressly referred to washing machines, while Entry C-II-97(b) covered electronic systems, instruments, apparatus and appliances not specified elsewhere. On that basis, the Tribunal's classification under Entry C-II-97(b) was sustained, and the issue was decided in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164422