M/S.BPL. LTD. vs STATE OF A.P. — C.A. No. 444 - 445/2001

Case Summary: BPL Ltd. v. State of A.P. (2001) The Supreme Court held that fully automatic washing machines qualify as "electronic goods" under the Andhra Pradesh Sales Tax notification and are entitled to concessional tax rates. The Court reasoned that since these machines are entirely controlled by microprocessor chips that direct electronic currents to perform washing, rinsing, and spin cycles automatically, they operate on electronic principles as required by the definition, despite using centrifugal force mechanically. Consequently, BPL was entitled to the 2% (later 4%) tax rate rather than 10%, reversing the High Court's decision. This case analysis is maintained by casestatus.in based on publicly available court records.