https://www.taxtmi.com/caselaws?id=156157 Tread rubber was analysed under competing sales tax entries in the Andhra Pradesh General Sales Tax Act by applying its true commercial and functional character. Entry 41, covering articles made of rubber and similar material, was not read as confined by ejusdem generis to the listed items merely because of the word "other"; however, on the language of the entries and the nature of the product, tread rubber was held more appropriately classifiable as a rubber product under entry 101. The classification under entry 41 was rejected and the assessment under entry 101 was affirmed. en-us Tue, 31 Jan 1989 00:00:00 +0530 Sat, 14 Sep 2013 13:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156157 Tread rubber was analysed under competing sales tax entries in the Andhra Pradesh General Sales Tax Act by applying its true commercial and functional character. Entry 41, covering articles made of rubber and similar material, was not read as confined by ejusdem generis to the listed items merely because of the word "other"; however, on the language of the entries and the nature of the product, tread rubber was held more appropriately classifiable as a rubber product under entry 101. The classification under entry 41 was rejected and the assessment under entry 101 was affirmed. Case-Laws VAT and Sales Tax Tue, 31 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156157