1988 (6) TMI 308

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..... first goods concerned are transmission beltings. The department's contention was that transmission beltings are chargeable as general goods under section 5(1) of the Act and not under entry 5 of the IV Schedule (exempted goods). We have held in a recent case in T.R.C. No. 62 of 1985 disposed of on 9th June, 1988 [State of A.P. v. Goodyear India Ltd. [1989] 74 STC 47] that transmission beltings .....

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..... yres, axles and wheel sets." We may mention here that entry 50 of the First Schedule was amended on 17th January, 1978 and the amended entry reads thus: "Tractors, bulldozers and parts and accessories thereof including trailers and tyres and tubes made of rubber or other materials." A reading of entry 2(xiv) of the Third Schedule and entry 50 of the First Schedule shows that entry 2(xiv) of the .....

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..... r entry 2(xiv) of the Third Schedule. This is the opinion expressed by the Tribunal and we agree with it. The third goods concerned herein are animal drawn vehicle wheels, axles and trolley. Having regard to the nature of goods concerned herein which is set out in para 2 of the order of the Tribunal, we agree with the Tribunal that they fall within the ambit of entry 2(xiv) of the Third Schedule .....

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