TMI Blog1998 (8) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 should be taxed under item 126. The Sales Tax Appellate Tribunal reversing the said view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 examined the relevant entries and we concur with the view expressed by the Appellate Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. This tax case therefore fails and is dismissed. And this Tribunal doth further orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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