1999 (6) TMI 461

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....ted by the State Representative before the Sales Tax Appellate Tribunal has filed this case aggrieved by the order in T.A. No. 39 of 1995 by the Sales Tax Appellate Tribunal. 2.. The learned Special Government Pleader for Taxes appearing on behalf of the petitioner submitted at the Bar that the order of the Appellate Tribunal is contrary to law whereas the Appellate Deputy Commissioner has give....

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....es and hence do not fall under item 15. Item 41 deals with sheets, cushions, mattresses, pillows and other articles made of rubber, plastic foam, synthetic foam or other similar material. This entry deals with sheets, cushions, mattresses and pillows and similarly placed articles. Gaskets do not fit into this category of articles, though they are made of rubber. Hence, they do not even fall under ....