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TMI Blog2023 (8) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... ractor. Therefore, it is clear that the said goods would clearly fall within entry 30 of Part-C of the first schedule attracting 5% tax for the two wheeler parts. As far as the tractor belts are concerned, they fall under entry 27 of Part-B of the first schedule attracting 3% tax. A perusal of item 50(vi) of Part D of the first schedule indicates that it relates to conveyor, transmission or elevator belts or belting of rubber whether combined with any textile material or otherwise which would attract 8% tax - As rightly pointed out by the learned counsel appearing for the appellant the Division Bench in THE STATE OF TAMIL NADU REP. BY THE DEPUTY COMMISSIONER (COMMERCIAL TAXES) VERSUS PM. ENGINEERING AND CO. [ 2014 (3) TMI 233 - MADRAS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and an assessee under the files of the second respondent herein. The dealer was originally assessed for the taxable turn over of two wheeler and tractor fan belts to tax at 5% and 3% respectively by the second respondent herein. However, it was re-assessed at 8% on the ground that the above said item of goods were specifically included under Entry 50(vi) of Part-D of the first schedule of TNGST Act 1959 for the assessment year 1993-1994 and 1994-1995. The said re-assessment order was challenged by the dealer before the Appellate Assistant Commissioner (CT) and he was pleased to allow the appeal on the ground that the goods are only meant for two wheeler and tractors which are liable to be taxed at 5% and 3% respectively. As against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roup III, Enforcement, Madras ) which relates to exhaust pipes and tile pipes supplied to automobiles manufacturers. The learned counsel had relied upon the judgement of the Division Bench of our High Court reported in (2012) 49 VST 195 (Mad) ( State of Tamil Nadu Vs.Ranjana Automotive Corporation) and contended that when there is a specific entry relating to rubber belting, it has to be classified with parts and accessories under Entry Nos.27 and 43. The general entry dealing with rubber product falling Entry No.50 has no relevance and has proceeded to hold it against the revenue. 6. The learned counsel for the appellant had further relied upon the Division Bench Judgement of our High Court reported in (2012) 50 VST 315 (Mad)( State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transmission or elevator belts or belting of rubber whether combined with any textile material or otherwise which would attract 8% tax. As rightly pointed out by the learned counsel appearing for the appellant the Division Bench in the judgment reported in (2012) 50 VST 315 (Mad)( State of Tamil Nadu Vs. P.M.Engineering and Co.,) had categorically found that when there is a specific entry to deal with an item in question, the same cannot be brought under the general entry. In the present case, the two wheeler fan belts and tractor fan belts are specifically found mentioned under entry 30 of Part-C and entry 27 of Part-B. Therefore, the first respondent was not right in invoking entry 50 which is a general entry. 11. It is brought to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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