COMMISSIONER OF SALES TAX Vs. DEWAN RUBBER INDUSTRIES

JUDGEMENT

(1.) The respondents, in the words of the special leave petition, carry on "the business of manufacture and sale of cycle tyres and tubes". The question, then, is whether they are entitled to registration under the entry which reads "bicycles. tricycles, perambulators and accessories and parts thereof", as held by the High court and, before it, by the tribunal, or the entry which reads "tyres and tubes" as contended by the appellants. Tyres and tubes are parts of bicycles. The respondents, manufacture bicycle tyres and tubes. The more specific entry applicable to them is, therefore, the entry approved by the High court. The appeal is dismissed. There shall be no order as to costs.