Classification of rubber gaskets in pressure cookers under the residual rubber-products entry was upheld for sales tax purposes.

Rubber gaskets used in pressure cookers were classified as rubber products under item 101 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, because they were not covered by the more specific entries for tyres and tubes, rubber sheets or cushioning articles, or spare parts and accessories of pressure cookers. As the goods were made of rubber and not specifically mentioned elsewhere in the Schedule, item 101 applied and tax liability followed accordingly.

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Issues: Whether rubber gaskets used in pressure cookers fall under item 101 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: The disputed goods were rubber gaskets used in pressure cookers. They were examined against the relevant entries in the First Schedule. Item 15 dealt with tyres, tubes and accessories used therewith and did not cover gaskets. Item 41 covered sheets, cushions, mattresses, pillows and similar articles made of rubber or allied materials and also did not fit the goods. Item 125 did not specifically include spare parts and accessories of pressure cookers. Item 101, on the other hand, covered rubber products not specifically mentioned elsewhere in the Schedule. Since the gaskets were made of rubber and were not specifically covered by any other item, they answered the description of item 101.

Conclusion: Rubber gaskets used in pressure cookers were correctly classified under item 101 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, and the assessee was liable to tax accordingly.

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