BRADMA OF INDIA LIMITED Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) BY this reference under section 61 (1) of the Bombay Sales Tax Act, 1959, at the instance of assessee, the Maharashtra Sales Tax Tribunal has referred the following questions of law to this Court for opinion :

(2.) WHETHER, in the facts and in the circumstances of the case, the Tribunal was right in holding that the various functions carried on by the machine were only subsidiary functions and that, therefore, the cash register was essentially only a cash register and could not be considered as an electronic system, appliance or instrument ?

(3.) TO appreciate the controversy, it may be expedient to set out entries 90 and 97 of Schedule C, part II to the Bombay Sales Tax Act. These entries at the material time, read as follows : Entry 90 :