1989 (1) TMI 347

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.... by the State against the judgment of the Sales Tax Appellate Tribunal in T. A. No. 537 of 1983. The respondent is a manufacturer and dealer in tread rubber and vulcanising solution, having its factory at Balanagar. The assessment order was revised by the Deputy Commissioner in exercise of his powers under section 20(2) of the Andhra Pradesh General Sales Tax Act. He held that tread rubber is l....

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....cles made of rubber, plastic foam, synthetic foam or other similar material)". Entry 101 reads thus: "Rubber products (other than those specifically mentioned elsewhere), including- (i) latex foam sponge; (ii) plates, sheets and strips unhardened, whether vulcanised or not and whether combined with any textile material or otherwise; (iii) unhardened vulcanised rubber used for piping an....

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....e made of rubber, within the meaning of entry 41. This brings in the question: what is the meaning of the word "article"? In the Compact Edition of the Oxford English Dictionary the word is given several meanings. The one relevant is "14. elliptically (-article of trade, commerce, food, clothing, use, property): A commodity; a piece of goods or property, a chattel, a thing material". Apparently....

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....vidently, with a view to get over this difficulty the Tribunal thought it fit to construe the words "other articles" in entry 41 ejusdem generis with the preceding words. While we do not subscribe to the theory that the words "other articles" occurring in entry 41 should be read ejusdem generis with the preceding words because of the use of the word "other", we are of the opinion that tread rub....