State Of Maharashtra vs M/S. Bradma Of India Ltd

The Supreme Court held that the classification of electronic cash registers under the Bombay Sales Tax Act, 1959, should be determined by the specific entry rather than the general entry. The Court found that Entry 90, which pertains to cash registering machines, is specific and thus applicable, while Entry 97(b) is general and not suitable for this case. The Court overturned the High Court's decision, affirming the Tribunal's ruling that the electronic cash registers fall under Entry 90, thereby upholding the tax classification by the Department.