STATE OF MAHARASHTRA Vs. BRADMA OF INDIA LTD

JUDGEMENT

(1.) The respondent manufactures electronic cash registers. In addition to the usual functions of a cash register, the respondents models perform various other functions including; (i) Billing and cash memo printing with alpha numeric print out, (ii) Cashier-wise cash collection summary and analysis, (iii) Daily and periodical item-wise analysis, (iv) Stock analysis, (v) Re-order level analysis, (vi) Salesman-wise sales analysis; etc.

(2.) The question is whether such cash registers are classifiable under Entry 90 or under Entry 97(b) of Part II, Schedule C of the Bombay Sales Tax Act, 1959. The two competing entries read as follows :

(3.) The Departmental Authorities contend that the goods are classifiable under Tariff Entry 90. The respondent-assessee submits that the relevant entry is 97(b). The Maharashtra Sales Tax Tribunal accepted the departments submission on the grounds that the very name of the machine namely Bradma Cash Track Electronic Cash Registers would prima facie support the conclusion that it was covered by Entry 90, that admittedly the machine was primarily performing the functions which are normally carried out by a cash registering machine and that the additional functions performed by the respondents models were merely subsidiary to such primary function. It was held that Entry 90 being the specific Entry dealing with Cash Registering Machines, would apply rather than Entry 97(b) which was the general entry.