SYED SHAM MOHAMMED QUADRI, J.

( 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 ).

( 4 ) TO appreciate the contention of the learned Government Pleader, it will be useful to read entry 12 and entry 38 (v) as they stood in the relevant assessment year, namely, 1980-81. "12. Typewriters, tabulating machines, calculating machines, teleprinters and teleprinting machines and duplicating machines and parts and accessories thereof, including typewriting ribbons. 38. All kinds of electrical goods, instruments, apparatus and appliance, that is to say, - (i) to (iv ). . . . . . . . . . (v) electronic systems, instruments, apparatus including electronic cash-registering, indexing, card-punching, franking and addressing machines, computers of analog and digital varieties, one-record units, oscilloscopes and other electronic equipment and material and parts and accessories thereof. "

( 5 ) A perusal of entry No. 12 makes it explicit that the goods covered under that entry are typewriters, tabulating machines, calculating machines, teleprinters and teleprinting machines and duplicating machines, etc. The calculating machine, as commonly understood, in common parlance, is different from electronic calculator. In the market if somebody asks for calculating machine, nobody will give electronic calculator and vice versa. Now a reading of entry No. 38 (v) would show that it specifically deals with electronic systems, instruments, apparatus, appliances including electronic cash registering, etc. So electronic instrument which takes in its fold electronic calculator is specifically deals with in clause (v) of entry No. 38. Indeed clause (v) specifically deals with electronic systems and electronic goods. Therefore, in our view, the Tribunal was right in coming to the conclusion that electronic calculators are taxable under entry No. 38 (v ). We, therefore, confirm the order of the Tribunal and dismiss the tax revision case, but in the circumstances without costs.

( 6 ) PETITION dismissed.

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