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TMI Blog1989 (1) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent is a manufacturer and dealer in tread rubber and vulcanising solution, having its factory at Balanagar. The assessment order was revised by the Deputy Commissioner in exercise of his powers under section 20(2) of the Andhra Pradesh General Sales Tax Act. He held that tread rubber is liable to be taxed under entry 41 of the First Schedule to the Act, and that it does not fall under entry 101( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products (other than those specifically mentioned elsewhere), including- (i) latex foam sponge; (ii) plates, sheets and strips unhardened, whether vulcanised or not and whether combined with any textile material or otherwise; (iii) unhardened vulcanised rubber used for piping and tubing; (iv) transmission, conveyor or elevator belts or belting material of vulcanised rubber, whether combine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle"? In the Compact Edition of the Oxford English Dictionary the word is given several meanings. The one relevant is "14. elliptically (-article of trade, commerce, food, clothing, use, property): A commodity; a piece of goods or property, a chattel, a thing material". Apparently the word "articles" in entry 41 is used as distinct from "products of" in entry 101. The word "product" too has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n entry 41 ejusdem generis with the preceding words. While we do not subscribe to the theory that the words "other articles" occurring in entry 41 should be read ejusdem generis with the preceding words because of the use of the word "other", we are of the opinion that tread rubber is in effect "rubber" or at any rate a "rubber product". Having regard to the language of both the entries and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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