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2006 (8) TMI 561
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....revisions is whether "electronic push button telephone" falls under electronic goods coming under entry 49, which was later renumbered as entry 55 of the First Schedule to the Kerala General Sales Tax Act, 1963 or whether it comes under entry 120, which is later renumbered as 134 of the First Schedule to the Act. The claim of the petitioner is that electronic push button telephone is an electronic....
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....d, and so much so, the assessment confirmed by the Tribunal at higher rate of tax is not sustainable. Special Government Pleader on the other hand contended that all types of telephones, whether electronic or not, will fall under entry 120 which was later renumbered as entry 134 as the same is a specific entry for telephones. He also referred to entry 49 and contended that there are electronic ite....
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....washing machines under "electronic goods" in spite of there being a specific entry for washing machines. The decision of the Supreme Court is squarely applicable here because electronic push button telephones are a class by themselves which are electronically programmed to store messages, telephone numbers, etc. Moreover we find that all electronic goods and instruments are covered by entry 49 lat....