MODERN LEATHER STORES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) IN this revision filed by the dealer -assessee, against the order of the Sales Tax Appellate Tribunal, the question that arises for consideration is whether "Banwar Sheets" fall within the meaning of rubber products under Entry 101 of the First Schedule. The petitioner -dealer carried on the business in Shoe material. For the year 1980 -81 it was allowed exemption on a turnover of Rs. 10,97,463/ - representing the sales of Banwar Sheets on the ground that they are second sales. The Deputy Commissioner (CT) revised that order of assessment on 21.11.1984, taking the view that Banwar Sheets fall under unclassified goods and were taxable u/s. 5 of the A.P.G.S.T. Act (for short the 'Act'). Therefore the second sales were not exempted. That order of the revising authority was assailed before the Sales Tax Appellate Tribunal in appeal T.A. No. 192 of 1985. The Tribunal dismissed the appeal by order dated 8.8.1988, which is the subject -matter of this revision.

(2.) SRI Giresh Kumar, learned counsel for the petitioner, contends that the Tribunal erred in law in not treating the Banwar Sheets as rubber products; the sheets are used in shoes as soles and therefore they have to be treated as rubber products only.

(3.) THIS entry has been omitted with effect from 1.4.1995 and it is inserted in Schedule VI as Item 12. Be that as it may the expression "Rubber Products" in the entry means Rubber Goods as is evident from Clauses (i) to (iv) of the said entry.