1996 (2) TMI 427

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..... Schedule to the Tamil Nadu General Sales Tax Act, 1959/ Held that:- Appeal dismissed. Simply because belts made out of cotton and hair beltings are used in machinery the belting does not become a part of the machinery or its accessory. The belting material consists of cotton fabric as defined in item 19 of the Central Excises and Salt Act, 1944. It cannot be equated with belts of different kin .....

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..... rst Schedule to the Tamil Nadu General Sales Tax Act, 1959. The assessee's claim that these goods are cotton fabrics falling under entry 4 of the Third Schedule and hence sales of such beltings are not liable to tax under section 8, has been upheld by the High Court. Entry 4 of the Third Schedule, inter alia, covers cotton fabrics as defined in item 19 of the Central Excises and Salt Act, 1944. .....

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..... belts made out of cotton and hair beltings are used in machinery the belting does not become a part of the machinery or its accessory. The belting material consists of cotton fabric as defined in item 19 of the Central Excises and Salt Act, 1944. It cannot be equated with belts of different kinds used in different machines. Hence it is neither a part nor an accessory of a machine. It is correctl .....

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