https://www.taxtmi.com/caselaws?id=159651 Rubber gaskets used in pressure cookers were classified as rubber products under item 101 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, because they were not covered by the more specific entries for tyres and tubes, rubber sheets or cushioning articles, or spare parts and accessories of pressure cookers. As the goods were made of rubber and not specifically mentioned elsewhere in the Schedule, item 101 applied and tax liability followed accordingly. en-us Tue, 29 Jun 1999 00:00:00 +0530 Thu, 28 Nov 2013 17:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159651 Rubber gaskets used in pressure cookers were classified as rubber products under item 101 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, because they were not covered by the more specific entries for tyres and tubes, rubber sheets or cushioning articles, or spare parts and accessories of pressure cookers. As the goods were made of rubber and not specifically mentioned elsewhere in the Schedule, item 101 applied and tax liability followed accordingly. Case-Laws VAT and Sales Tax Tue, 29 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159651