2014 (3) TMI 233

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....n, Spl. G. P. (Tax) For the Respondent : Mr. P. V. Sudhakar for Mr. Chandran ORDER (The Order of the Court was made by Chitra Venkataraman, J. ) As against the common order of the Tribunal relating to the two assessees, the present revision is filed as regards the assessee viz., Tvl.P.M.Engineering and Co., Coimbatore for the assessment year 1995-96 by raising the following question of law:- ....

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....power, (iii) Hydro-dynamic and steam power, (iv) Diesel or petrol, (v) Furnace oil, (vi) Kerosene, (vii) Coal including coke and charcoal or (viii) any other form of fuel or power (excluding human or animal labour), (ix) Parts and accessories of machineries and tools used with the machineries mentioned is sub-items (i) to (viiii) above. " 3. In exercise of power under Section 17(1) of the Act, un....

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....c entry for belting, the same could not be classified under Textile Machinery. The Appellate Assistant Commissioner referred to the clarification from the Commissioner of Commercial Taxes in Acts Cell II/25871/96 dated 23.04.1996 and held that when there is a specific entry relating to belting, the same will prevail over any general entry. Thus, the Appellate Assistant Commissioner dismissed the a....

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....evator belts or belting made of rubber latex compound, whether combined with any textile material or otherwise. Principally, this Entry is about rubber products specified therein, excluding pharmaceuticals and surgical products. Entry 35 is a specific Entry on machineries of all kinds. This includes parts and accessories of machineries. Thus, when there is a specific Entry dealing with machineries....