Judgment

Ruma Pal, J.—The respondent manufactures electronic cash registers. In addition to the usual functions of a cash register, the respondent’s 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 vii) 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.

3. The two competing entries read as ­follows:—

Entry 90. “Tabulating calculating cash registering, indexing, card punching franking, addressing, cheque writing, statistical paper threading and data processing (other than computers) machines and components, parts and accessories of such machines.

Entry 97(a) “Computer and components parts and accessories thereof and tapes spools and tapes spools and discussed therewith and

(b) Electronic systems, instruments apparatus and appliances other than those specified elsewhere and components parts and accessories of any of them.”

4. The Departmental