JUDGEMENT
B.P.Jeevan Reddy, J. -
(1.)This tax revision case is preferred by the State against the judgment of the Sales Tax Appellate Tribunal in T.A. No. 537 of 1983.
(2.)The respondent is a manufacturer and dealer in tread rubber and vulcanising solution, having its factory at Balanagar. The assessment order was revised by the Deputy Commissioner in exercise of his powers under section 20(2) of the Andhra Pradesh General Sales Tax Act. He held that tread rubber is liable to be taxed under entry 41 of the First Schedule to the Act, and that it does not fall under entry 101(ii) of the First Schedule, as was held by the assessing authority. On appeal, the Sales Tax Appellate Tribunal took the view that the words "and other articles made of rubber, plastic foam, synthetic foam or other similar material", occurring in entry 41 should be construed ejusdem generis with the preceding words "sheets, cushions, mattresses, pillows". Accordingly, the Tribunal held that tread rubber does not fall within the meaning of "other articles made of rubber". The result of the said reasoning was that tread rubber fell under entry 101. It is this view of the Tribunal that is challenged.
(3.)Entry 41 reads as follows : "Sheets, cushions, mattresses, pillows (and other articles made of rubber, plastic foam, synthetic foam or other similar material)".
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