TNGST: Two wheeler fan belts attracts 5% tax & tractor fan belts attracts 3% tax

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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