1988 (6) TMI 308

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....of which Schedule are the several goods mentioned hereinafter taxable. The first goods concerned are transmission beltings. The department's contention was that transmission beltings are chargeable as general goods under section 5(1) of the Act and not under entry 5 of the IV Schedule (exempted goods). We have held in a recent case in T.R.C. No. 62 of 1985 disposed of on 9th June, 1988 [State of....

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....rd Schedule in so far as it is relevant reads as follows: "Wheels, tyres, axles and wheel sets." We may mention here that entry 50 of the First Schedule was amended on 17th January, 1978 and the amended entry reads thus: "Tractors, bulldozers and parts and accessories thereof including trailers and tyres and tubes made of rubber or other materials." A reading of entry 2(xiv) of the Third Schedul....