LAXMI MACHINERY STORE Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THE Sales Tax Tribunal, Punjab, has sought our opinion on the following two questions :

(2.) IN Order to answer the questions, it is necessary to know what "rubber transmission belting" is. The parties are agreed that the following description of "rubber transmission belting" contained in the Order of the Sales Tax Tribunal is correct: Transmission belting is manufactured by laying thin layers of compound made by rubber chemicals, colouring, chalk and petrol on canvas and thereafter belting is prepared in different thicknesses by mere contact folding of the rubberised canvas.

(3.) ITEM 30-B is as follows : Such varieties of canvas cloth, tarpaulins and similar other products, manufactured with cloth as base, as are manufactured in textile mills, powerloom factories and processing factories.