1996 (8) TMI 442 - SCH - VAT and Sales Tax

Whether respondents are entitled to registration under the entry which reads Bicycles, tricycles, perambulators and accessories and parts thereof? Held that - Appeal dismissed. Tyres and tubes are parts of bicycles. The respondents manufacture bicycle tyres and tubes. The more specific entry applicable to them is, therefore, the entry approved by the High Court.

Summary

The Supreme Court dismissed the appeal regarding the registration of a business manufacturing cycle tyres and tubes under the entry for "Bicycles, tricycles, perambulators and accessories and parts thereof" instead of "Tyres and tubes". No costs were awarded.