M/S.BPL. LTD. vs STATE OF A.P.

The Supreme Court ruled that Fully Automatic Washing Machines do not qualify as 'electronic goods' under the Andhra Pradesh General Sales Tax Act, 1957, specifically referencing Section 9 and the definition provided in the notification. The Court held that despite the machines utilizing micro-computer technology, they operate on electro-mechanical principles rather than electronic principles, thus not attracting the lower sales tax rate. The decision of the High Court was upheld, confirming the tax demand against the appellants.