M/S. Electro Optics (P) Ltd vs State Of Tamil Nadu

The Supreme Court upheld the High Court's decision rejecting the appellant's claim for a lower sales tax rate under Entry 50 of Part B of the Tamil Nadu General Sales Tax Act, 1959, for electronic survey instruments. The Court found that the goods in question were correctly classified under Entry 14 of Part F, which applies to survey instruments and imposes a higher tax rate of 16%. The Court affirmed that the classification was consistent with the appellant's own declarations and that Entry 50 does not apply to goods specified elsewhere in the Schedule.