1976 (10) TMI 137

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....les Tax Tribunal, Punjab, has sought our opinion on the following two questions: "(1) Whether rubber transmission belting is covered by item 30-B of Schedule B to the Act so as to earn an exemption from the levy of tax? (2) Whether rubber transmission belting is covered by item 30-C of Schedule B to the Act so as to earn exemption from the levy of sales tax?" In order to answer the questions, i....

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....es tax. Item 30-B is as follows: "Such varieties of canvas cloth, tarpaulins and similar other products, manufactured with cloth as base, as are manufactured in textile mills, powerloom factories and processing factories." Item 30-C is as follows: "Leather cloth and inferior or imitation leather cloth ordinarily used in book-binding; rubberised tissue or synthetic waterproof fabrics wheth....

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.... That was the view which was taken by the Sales Tax Tribunal, Punjab, and we agree with that view. In order to come within entry 30-C, rubber transmission belting must first be capable of being described as a fabric. In common parlance, fabric means "a woven, felted or a knitted material for wear or ornament, as cloth, felt, hosiery or lace". In a broad sense, it may mean anything that is fabri....