https://www.taxtmi.com/caselaws?id=155707 Transmission beltings made of cotton and rubber were treated as "cotton fabrics" for Entry 5 of the Fourth Schedule to the A.P. General Sales Tax Act because the State Schedule was read with Item 19 of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Applying the predominance test, the goods were found to contain about 66.7% cotton and to retain their essential character as cotton fabric despite rubberising. A cited Gujarat decision was distinguished because it involved materially different statutory language. The goods were therefore exempt from tax. en-us Thu, 09 Jun 1988 00:00:00 +0530 Fri, 06 Sep 2013 17:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155707 Transmission beltings made of cotton and rubber were treated as "cotton fabrics" for Entry 5 of the Fourth Schedule to the A.P. General Sales Tax Act because the State Schedule was read with Item 19 of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Applying the predominance test, the goods were found to contain about 66.7% cotton and to retain their essential character as cotton fabric despite rubberising. A cited Gujarat decision was distinguished because it involved materially different statutory language. The goods were therefore exempt from tax. Case-Laws VAT and Sales Tax Thu, 09 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155707