https://www.taxtmi.com/caselaws?id=158061 The High Court of Andhra Pradesh dismissed a writ petition by M/s. Goodyear India Limited regarding tax liability on sales of transmission beltings. The Court held that despite a previous judgment considering transmission beltings as exempt under entry 5 of Schedule IV, the subsequent insertion of entry 101 in Schedule I made them taxable. The Court emphasized that the specific provision in entry 101 prevailed over the general provision in entry 5. As the petitioner did not object to the changed law during assessment, the Court ruled against granting tax exemption based on the previous judgment. The petition was dismissed without costs awarded. en-us Thu, 20 Oct 1994 00:00:00 +0530 Tue, 15 Oct 2013 18:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158061 The High Court of Andhra Pradesh dismissed a writ petition by M/s. Goodyear India Limited regarding tax liability on sales of transmission beltings. The Court held that despite a previous judgment considering transmission beltings as exempt under entry 5 of Schedule IV, the subsequent insertion of entry 101 in Schedule I made them taxable. The Court emphasized that the specific provision in entry 101 prevailed over the general provision in entry 5. As the petitioner did not object to the changed law during assessment, the Court ruled against granting tax exemption based on the previous judgment. The petition was dismissed without costs awarded. Case-Laws VAT and Sales Tax Thu, 20 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158061