Case Law Details
Case Name : Saghay Rubber Products Vs Joint Commissioner (Madras High Court)
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Courts :
All High Courts Madras High Court
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Saghay Rubber Products Vs Joint Commissioner (Madras High Court)
Madras High Court held that two wheeler fan belts falls under entry 30 of Part-C of TNGST Act attracting 5% tax and tractor fan belts are specifically found mentioned under entry 27 of Part-B of TNGST Act attracting 3% tax. Hence, it is not right to invoke general entry 50 to the same.
Facts- The appellant is a manufacturer of automobile fan belts and an assessee under the files of the second respondent here
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