1996 (2) TMI 427

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....----------------------   ORDER   During assessment year 1974-75 the respondents sold cotton and hair beltings to the tune of Rs. 73,635. We have to consider whether cotton and hair beltings thus sold are cotton fabric falling under item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959 or whether they should be considered as parts or accessories of machinery falling....

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....uld, therefore, be classified under entry 81 of the First Schedule. This entry covers "all machinery worked by (i) electricity, (ii) diesel, (iii) petrol,   (iv) furnace oil, (v) kerosene, (vi) coal including charcoal or (vii) any other fuel or power; and parts and accessories of such machinery.........". According to the appellant, beltings are parts or accessories of machinery. Howe....