https://www.taxtmi.com/caselaws?id=156440 Rubber flaps manufactured and sold by the assessee were classifiable as rubber products under entry 39 of the First Schedule to the Kerala General Sales Tax Act, 1963 because they were not shown to be specifically enumerated elsewhere in the Schedule. Entry 138, which covered motor vehicles, motor engines, and their spare parts and accessories, was construed as referring to accessories of the main articles named in that entry, not to accessories of spare parts. On that construction, rubber flaps could not be treated as accessories of motor vehicle spare parts, and classification under entry 138 was rejected. en-us Wed, 18 Jul 1990 00:00:00 +0530 Thu, 19 Sep 2013 16:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156440 Rubber flaps manufactured and sold by the assessee were classifiable as rubber products under entry 39 of the First Schedule to the Kerala General Sales Tax Act, 1963 because they were not shown to be specifically enumerated elsewhere in the Schedule. Entry 138, which covered motor vehicles, motor engines, and their spare parts and accessories, was construed as referring to accessories of the main articles named in that entry, not to accessories of spare parts. On that construction, rubber flaps could not be treated as accessories of motor vehicle spare parts, and classification under entry 138 was rejected. Case-Laws VAT and Sales Tax Wed, 18 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156440