STATE OF ANDHRA PRADESH Vs. DUNLOP INDIA LIMITED

JUDGEMENT

(1.) The question that arises in this tax revision case is under which entry of which Schedule are the several goods mentioned hereinafter taxable.

(2.) The first goods concerned are transmission beltings. The departments contention was that transmission beltings are chargeable as general goods under section 5(1) of the Act and not under entry 5 of the IV Schedule (exempted goods).

(3.) We have held in a recent case in T.R.C. No. 62 of 1985 disposed of on 9/06/1988 [State of A.P. v. Goodyear India Ltd. [1989] 74 STC 47] that transmission beltings are "cotton fabrics" within the meaning of entry 5 of the Fourth Schedule to the A.P. General Sales Tax Act and accordingly exempt from the tax. Following the said decision, we hold that transmission beltings fall within the said entry 5 of the Fourth Schedule and accordingly are exempt from tax.