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 under Entry 90 rather than Entry 97(b). The Court emphasized that a specific entry (Entry 90) overrides a general entry (Entry 97(b)), and the primary function of the cash register as a cash registering machine is paramount. The Court reversed the High Court's decision, which had favored the assessee, and upheld the Tribunal's classification under Entry 90.