1996 (8) TMI 495

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.... falls for consideration in this tax revision case, filed by the State under section 22 of the Andhra Pradesh General Sales Tax Act, 1957 is whether electronic calculators are assessable to tax under entry No. 12 or entry No. 38(v) of the First Schedule to the A.P. General Sales Tax Act. The assessing authority assessed to tax under entry No. 12. On appeal, the Appellate Deputy Commissioner con....

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....ting machines, calculating machines, teleprinters and teleprinting machines and duplicating machines and parts and accessories thereof, including typewriting ribbons. "38. All kinds of electrical goods, instruments, apparatus and appliances, that is to say,- (i) to (iv)............ (v) electronic systems, instruments, apparatus, appliances including electronic cash-registering, indexing, ....