https://www.taxtmi.com/caselaws?id=164868 Goods manufactured out of rubber were held not to qualify as engineering goods or railway equipment merely because they were made to specification or could be used in railway operations; Entry 198 applies only to the specific items listed, and a mere possible use with railway goods is insufficient. Entry 146(xxix) was also inapplicable because the goods were not shown to be meant for plant or machinery covered by that entry. The matter was remanded for limited enquiry into whether the goods were actually delivered to the Indian Railways; if delivery is established, the sales are taxable at 8 per cent, otherwise the goods fall under the specific rubber goods entry. en-us Thu, 14 May 2009 00:00:00 +0530 Mon, 05 May 2014 14:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164868 Goods manufactured out of rubber were held not to qualify as engineering goods or railway equipment merely because they were made to specification or could be used in railway operations; Entry 198 applies only to the specific items listed, and a mere possible use with railway goods is insufficient. Entry 146(xxix) was also inapplicable because the goods were not shown to be meant for plant or machinery covered by that entry. The matter was remanded for limited enquiry into whether the goods were actually delivered to the Indian Railways; if delivery is established, the sales are taxable at 8 per cent, otherwise the goods fall under the specific rubber goods entry. Case-Laws VAT and Sales Tax Thu, 14 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164868