https://www.taxtmi.com/caselaws?id=45854 Fully automatic washing machines controlled by microprocessor technology were treated as electronic goods under the sales tax notification and therefore qualified for the concessional rate. The decisive test was whether the appliance's essential functions were operated or directed electronically, not whether the washing process itself depended on a physical mechanism such as centrifugal force. The separate tariff entry for electrical washing machines did not exclude a machine whose cycles and operations were electronically programmed. The later governmental list of electronic items also supported inclusion of consumer products using microchips and microprocessors, confirming the concessional tax treatment. en-us Tue, 09 Jan 2001 00:00:00 +0530 Tue, 08 Jul 2014 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45854 Fully automatic washing machines controlled by microprocessor technology were treated as electronic goods under the sales tax notification and therefore qualified for the concessional rate. The decisive test was whether the appliance's essential functions were operated or directed electronically, not whether the washing process itself depended on a physical mechanism such as centrifugal force. The separate tariff entry for electrical washing machines did not exclude a machine whose cycles and operations were electronically programmed. The later governmental list of electronic items also supported inclusion of consumer products using microchips and microprocessors, confirming the concessional tax treatment. Case-Laws VAT and Sales Tax Tue, 09 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45854