https://www.taxtmi.com/caselaws?id=151340 Rubber transmission belting was held outside item 30-B and item 30-C of Schedule B to the Punjab General Sales Tax Act, so it did not qualify for sales tax exemption. Item 30-B was confined to canvas cloth, tarpaulins and similar products made with cloth as a base, and the phrase "similar other products" was read narrowly by commercial character and use. Item 30-C was held to cover leather cloth, imitation leather cloth, rubberised tissue, synthetic waterproof fabrics and book-binding cotton fabrics, with "fabrics" construed in its ordinary commercial sense. On that approach, rubber transmission belting was not a fabric and the exemption claims failed. en-us Wed, 13 Oct 1976 00:00:00 +0530 Tue, 04 Jun 2013 17:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151340 Rubber transmission belting was held outside item 30-B and item 30-C of Schedule B to the Punjab General Sales Tax Act, so it did not qualify for sales tax exemption. Item 30-B was confined to canvas cloth, tarpaulins and similar products made with cloth as a base, and the phrase "similar other products" was read narrowly by commercial character and use. Item 30-C was held to cover leather cloth, imitation leather cloth, rubberised tissue, synthetic waterproof fabrics and book-binding cotton fabrics, with "fabrics" construed in its ordinary commercial sense. On that approach, rubber transmission belting was not a fabric and the exemption claims failed. Case-Laws VAT and Sales Tax Wed, 13 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151340