1994 (10) TMI 281

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....M/s. Goodyear India Limited for a direction to the Commercial Tax Officer, Company Circle, Abids Division, Hyderabad, to return Rs. 4,85,657.96, paid towards tax on the turnover relating to sales of transmission beltings for the assessment year 1986-87. The petitioner is a registered dealer under the Andhra Pradesh General Sales Tax Act, 1957 and Central Sales Tax Act, 1956. For the assessment ....

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....f the tax under the Act. Shri Ramakrishnaiah, learned counsel for the petitioner, contends that in State of A.P. v. Goodyear India Ltd. [1989] 74 STC 47 a Division Bench of this Court held that transmission beltings are cotton fabrics falling within the ambit of entry 5 of Schedule IV and so not liable to tax. The assessing authority, according to the learned counsel, committed an error in trea....

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....Rubber products (other than those specifically mentioned elsewhere), including- (i)........................ (ii)........................ (iii)........................ (iv) transmission, conveyor or elevator belts or belting material of vulcanised rubber, whether combined with any textile material or otherwise." Schedule IV of the Act specifies the goods which are exempted from tax. ....

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.... entry 101 of Schedule I was not in statute book. After entry 101 was inserted in Schedule I the position has changed. The transmission beltings are one of the items specifically covered by entry 101 of Schedule I and so exigible to tax at the prescribed rate at the point of first sale in the State. It is settled law [vide State of Gujarat v. Patel Ramjibhai Danabhai [1979] 44 STC 137 (SC); [1979]....