https://www.taxtmi.com/caselaws?id=330597 A fully computer-controlled electronic plain paper copier machine was treated as an electronic good under Entry 97(D) of Schedule II-A to the Gujarat Sales Tax Act, 1969. The court reasoned that Entry 97(D) covered electronic goods not falling within the narrower sub-entries, and the machine, together with its component parts and spare parts, fit that description. The specific wording of Entry 95 did not override the broader electronic goods classification on the facts found. Classification was therefore upheld under Entry 97(D), not Entry 95, in favour of the assessee and against the revenue. en-us Mon, 25 Jul 2016 00:00:00 +0530 Sat, 30 Jul 2016 18:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330597 A fully computer-controlled electronic plain paper copier machine was treated as an electronic good under Entry 97(D) of Schedule II-A to the Gujarat Sales Tax Act, 1969. The court reasoned that Entry 97(D) covered electronic goods not falling within the narrower sub-entries, and the machine, together with its component parts and spare parts, fit that description. The specific wording of Entry 95 did not override the broader electronic goods classification on the facts found. Classification was therefore upheld under Entry 97(D), not Entry 95, in favour of the assessee and against the revenue. Case-Laws VAT and Sales Tax Mon, 25 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330597