1988 (6) TMI 308 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh ruled that transmission beltings are exempt from tax under entry 5 of the Fourth Schedule. Tractor-trailer wheels and axles are classified under entry 2(xiv) of the Third Schedule. Animal drawn vehicle wheels, axles, and trolley are also not taxable under general goods. The tax revision case was dismissed with no costs.