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of <h1>Leather & Rubber Belting Taxed as Machinery Parts at 6% Rate</h1> The Sales Tax Appellate Tribunal upheld the taxation of leather and rubber belting as machinery parts, subject to a 6% tax rate under item 81 of the First ... - The case involved the taxation of leather and rubber belting purchased by the petitioner. The Sales Tax Appellate Tribunal ruled that the belting falls under item 81 of the First Schedule as machinery parts, taxable at 6 per cent. The Tribunal dismissed the tax revision case, affirming the decision.
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