B P L LIMITED Vs. STATE OF ANDHRA PRADESH
LAWS(SC)-2001-1-157
SUPREME COURT OF INDIA (FROM: ANDHRA PRADESH)
Decided on January 09,2001

WHIRLPOOL OF INDIA LIMITED,B.P.L.LIMITED Appellant
VERSUS
STATE OF ANDHRA PRADESH Respondents

JUDGEMENT

Kirpal, J. - (1.) Special leave granted.
(2.) The only question which arises for consideration in this case is whether Fully Automatic Washing Machine can be regarded as "electronic goods" so as to attract a lower rate of sales tax.
(3.) The undisputed facts are that the appellants are manufacturers and dealers in televisions, audios, washing machines etc. and are registered dealers with the Sales Tax Department at Hyderabad. Though the appellants deal in both Semi and Fully Automatic Washing Machines, the present controversy is only with regard to Fully Automatic Washing Machines.;


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