1998 (8) TMI 581

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..... ing purchased by the petitioner is taxable as machinery falling under item of entry 81 of the First Schedule or whether the same could be dealt with under item 116 so far as leather products are concerned and item 126 so far as rubber products are concerned. Both the assessing authority and the appellate authority held that the leather belting should be taxed under item 116 and the rubber belting .....

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..... n the textile machinery, we are of the opinion, that these leather belts and rubber belts are nothing but machinery parts which fall under item 81 of the First Schedule. This cannot be treated as rubber goods or leather goods as shown elsewhere in the First Schedule. Therefore, we hold that the leather and rubber belts fall under item 81 of the First Schedule taxable at 6 per cent." 2.. We have e .....

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..... d conveyor as found in the Oxford Dictionary means "a belt which carries material and articles in a factory". In other words a conveyor belt is normally used for transporting articles and materials which are used in factories. But a rubber belt used in a machinery cannot be brought under a conveyor belt. If we exclude items Nos. 116 and 126, we have to apply only the item 81 of the First Schedule. .....

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