https://www.taxtmi.com/caselaws?id=160086 Leather belting and rubber belting used in textile machinery were treated as machinery parts rather than as leather goods or rubber goods under the Tamil Nadu General Sales Tax Act, 1959. The Tribunal held that item 81, which covers machinery, parts, accessories and tools used with machinery, was the specific entry applicable because the belts were used in textile factories as machinery parts. Items 116 and 126 were narrower or more general descriptive entries for leather goods and rubber products and did not apply on these facts. The classification under item 81 was therefore affirmed, and the Revenue's revision failed. en-us Wed, 05 Aug 1998 00:00:00 +0530 Mon, 09 Dec 2013 16:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160086 Leather belting and rubber belting used in textile machinery were treated as machinery parts rather than as leather goods or rubber goods under the Tamil Nadu General Sales Tax Act, 1959. The Tribunal held that item 81, which covers machinery, parts, accessories and tools used with machinery, was the specific entry applicable because the belts were used in textile factories as machinery parts. Items 116 and 126 were narrower or more general descriptive entries for leather goods and rubber products and did not apply on these facts. The classification under item 81 was therefore affirmed, and the Revenue's revision failed. Case-Laws VAT and Sales Tax Wed, 05 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160086