https://www.taxtmi.com/caselaws?id=244777 Belts sold as accessories of textile machinery were classified as parts and accessories of machinery rather than under the specific rubber-products entry. The Madras HC note states that the rubber entry covered conveyor, transmission or elevator belts of rubber, including those combined with textile material, but remained a specific entry for rubber products. By contrast, the machinery entry expressly covered machinery and its parts and accessories. Applying the rule that a specific entry for the actual goods prevails over a more general entry based on composition, the belts were treated as eligible for concessional tax as textile machinery accessories, and the tax revision failed. en-us Thu, 23 Jun 2011 00:00:00 +0530 Mon, 22 Sep 2014 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244777 Belts sold as accessories of textile machinery were classified as parts and accessories of machinery rather than under the specific rubber-products entry. The Madras HC note states that the rubber entry covered conveyor, transmission or elevator belts of rubber, including those combined with textile material, but remained a specific entry for rubber products. By contrast, the machinery entry expressly covered machinery and its parts and accessories. Applying the rule that a specific entry for the actual goods prevails over a more general entry based on composition, the belts were treated as eligible for concessional tax as textile machinery accessories, and the tax revision failed. Case-Laws VAT and Sales Tax Thu, 23 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244777