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1996 (3) TMI 142 - SUPREME COURTWhether "rubber flaps" manufactured by the appellant can be classified under sub-entry (2) of entry 43 in the Schedule to the Uttar Pradesh Sales Tax Act, 1948? Held that:- "Tyres and tubes" and "motor vehicles" have been classified separately under entry 37. That means tyres and tubes have not been included in motor vehicles. A rubber flap will be, if at all, an accessory of the tyre or the tube falling in sub-entry (2) and not of motor vehicles in sub-entry (1). The Legislature in its wisdom has classified the tyres and tubes separately in sub-entry (2) and not along with motor vehicles in sub-entry (1). A flap being an accessory of an article falling under sub-entry (2) cannot be classified as an accessory of an article falling in sub-entry (1). Appeal allowed.
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