https://www.taxtmi.com/caselaws?id=153092 Transmission rubber belting was held not to fall within item 30-B of Schedule B to the Punjab General Sales Tax Act, 1948, because it was not a product similar in nature to canvas cloth, tarpaulins or other cloth-based goods covered by that entry. The fact that it was manufactured on a canvas base did not make it an exempt article. The earlier Division Bench ruling treating the goods as taxable continued to govern, and a later Supreme Court decision on a different taxing entry and different article did not displace that binding precedent. The common parlance test was found to offer no support to the claim for exemption. en-us Tue, 23 Sep 1980 00:00:00 +0530 Wed, 17 Jul 2013 13:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153092 Transmission rubber belting was held not to fall within item 30-B of Schedule B to the Punjab General Sales Tax Act, 1948, because it was not a product similar in nature to canvas cloth, tarpaulins or other cloth-based goods covered by that entry. The fact that it was manufactured on a canvas base did not make it an exempt article. The earlier Division Bench ruling treating the goods as taxable continued to govern, and a later Supreme Court decision on a different taxing entry and different article did not displace that binding precedent. The common parlance test was found to offer no support to the claim for exemption. Case-Laws VAT and Sales Tax Tue, 23 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153092