https://www.taxtmi.com/caselaws?id=247832 Fan belts and tractor belts sold as automobile spare parts were classified under the specific entries for motor vehicles, two wheelers and tractors, together with their parts and accessories, rather than under the general entry for rubber products. The court applied the principle that a specific classification prevails over a general one, and held that belts marketed for use in vehicles did not fall within the rubber-products entry for conveyor, transmission or elevator belts. Their use and commercial identity aligned them with vehicle parts, so the assessees were taxable under the specific vehicle-related entries. en-us Fri, 05 Aug 2011 00:00:00 +0530 Wed, 24 Sep 2014 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247832 Fan belts and tractor belts sold as automobile spare parts were classified under the specific entries for motor vehicles, two wheelers and tractors, together with their parts and accessories, rather than under the general entry for rubber products. The court applied the principle that a specific classification prevails over a general one, and held that belts marketed for use in vehicles did not fall within the rubber-products entry for conveyor, transmission or elevator belts. Their use and commercial identity aligned them with vehicle parts, so the assessees were taxable under the specific vehicle-related entries. Case-Laws VAT and Sales Tax Fri, 05 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247832