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 Schedule I of the Tamil Nadu General Sales Tax Act, 1959, for electronic survey instruments. The Court affirmed that these goods are classified under Entry 14 of Part F, attracting a higher rate of 16%, as they fall within the specified category of 'survey instruments'. The ruling clarified that electronic instruments do not escape classification under Entry 14 simply because they are electronic, thus affirming the tax and penalty imposed by the authorities.