STATE OF ANDHRA PRADESH Vs. APEX AGENCIES

JUDGEMENT

(1.) The short question that 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.

(2.) The assessing authority assessed to tax under entry No. 12. On appeal, the Appellate Deputy commissioner confirmed the order of the assessing authority taking the view that the electronic calculators fall under entry No. 12 of the First Schedule. The assessee went in appeal before the Sales Tax Appellate Tribunal. The Tribunal took the view that the electronic calculators fall under entry 38(v) and accordingly allowed the appeal on 1/12/1988. Hence this revision.

(3.) The learned Special Government Pleader contends that as calculating machines are specifically dealt with under entry No. 12, therefore the Tribunal was in error in treating it as falling under entry 38(v).