9911796707
TMI Blog1994 (10) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... a direction to the Commercial Tax Officer, Company Circle, Abids Division, Hyderabad, to return Rs. 4,85,657.96, paid towards tax on the turnover relating to sales of transmission beltings for the assessment year 1986-87. The petitioner is a registered dealer under the Andhra Pradesh General Sales Tax Act, 1957 and Central Sales Tax Act, 1956. For the assessment year 1986-87 the Commercial Tax O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... krishnaiah, learned counsel for the petitioner, contends that in State of A.P. v. Goodyear India Ltd. [1989] 74 STC 47 a Division Bench of this Court held that transmission beltings are cotton fabrics falling within the ambit of entry 5 of Schedule IV and so not liable to tax. The assessing authority, according to the learned counsel, committed an error in treating the turnover relatable to transm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fically mentioned elsewhere), including- (i)........................ (ii)........................ (iii)........................ (iv) transmission, conveyor or elevator belts or belting material of vulcanised rubber, whether combined with any textile material or otherwise." Schedule IV of the Act specifies the goods which are exempted from tax. Entry 5 of this Schedule reads: "Cotton fabrics, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter entry 101 was inserted in Schedule I the position has changed. The transmission beltings are one of the items specifically covered by entry 101 of Schedule I and so exigible to tax at the prescribed rate at the point of first sale in the State. It is settled law [vide State of Gujarat v. Patel Ramjibhai Danabhai [1979] 44 STC 137 (SC); [1979] 3 SCC 347] that when there is a conflict between s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nover relatable to transmission beltings to tax under entry 101 of Schedule I. There are no merits in the writ petition and accordingly it is dismissed. No costs. After we have completed dictation and pronounced the judgment, the learned counsel for the petitioner seeks oral leave to appeal to the Supreme Court under article 134-A(1) of the Constitution of India. In our considered opinion this c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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