https://www.taxtmi.com/caselaws?id=155570 Transmission beltings were treated as cotton fabrics under entry 5 of the Fourth Schedule and therefore remained exempt from tax. Tractor-trailer wheels and axles were held to fall under entry 2(xiv) of the Third Schedule rather than the specific first-schedule entry for tractor and bulldozer parts, because trailers were not covered by that specific entry before the 17 January 1978 amendment. Animal drawn vehicle wheels, axles and trolley were also classified under entry 2(xiv) of the Third Schedule and not as general goods. The classification adopted by the Tribunal was affirmed on all material issues. en-us Mon, 13 Jun 1988 00:00:00 +0530 Thu, 05 Sep 2013 15:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155570 Transmission beltings were treated as cotton fabrics under entry 5 of the Fourth Schedule and therefore remained exempt from tax. Tractor-trailer wheels and axles were held to fall under entry 2(xiv) of the Third Schedule rather than the specific first-schedule entry for tractor and bulldozer parts, because trailers were not covered by that specific entry before the 17 January 1978 amendment. Animal drawn vehicle wheels, axles and trolley were also classified under entry 2(xiv) of the Third Schedule and not as general goods. The classification adopted by the Tribunal was affirmed on all material issues. Case-Laws VAT and Sales Tax Mon, 13 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155570