JUDGMENT
M.N. Rao, J.
1. This writ petition was filed by M/s. Goodyear India Limited for a direction to the Commercial Tax Officer, Company Circle, Abids Division, Hyderabad, to return Rs. 4,85,657.96, paid towards tax on the turnover relating to sales of transmission relating for the assessment year 1986-87.
2. The petitioner is a registered dealer under the Andhra Pradesh General Sales Tax Act, 1957 and Central Sales Tax Act, 1956. For the assessment year 1986-87 the Commercial Tax Officer, Company Circle, Abids, inter alia, assessed the petitioner to a tax of Rs. 4,85,657.96, in respect of a turnover of Rs. 44,93,632.68, representing the first sales of transmission relating treating the same as exigible to tax under entry 101, clause (iv) of Schedule I to the Andhra Pradesh General Sales Tax Act. The prescribed rate was 10.45 per cent for the period from April 1, 1986 to July 31, 1986 and for the period August 1, 1986 to March 31, 1987, the rate was II per cent. The tax levied in respect of the aforesaid turnover was inclusive of surcharge and additional tax.
3. In this writ petition it is contended that the goods in question-transmission belting-fall under entry 5 of Schedule IV, which specifies the goods exempted from the purview of the tax under the Act.
4. Shri Ramakrishnaiah, learned counsel for the petitioner, contends that in State of A.P. v. Goodyear India Ltd. a Division Bench of this Court held that transmission beltings are cotton fabrics falling within the ambit of entry 5 of Schedule IV and so not liable to tax. The assessing authority, according to the learned counsel, committed an error in treating the turnover relatable to transmission beltings as liable to tax under entry 101 of Schedule I. In opposition to this, Mr. Suresh, learned Assistant Government Pleader for Commercial Taxes, says that the judgment of the Division Bench referred to supra, has no application after the entry 101 was inserted in Schedule I to the Andhra Pradesh General Sales Tax Act, under which transmission beltings are one of the specified items exigible to tax at the point of first sale in the State.
5. Schedule I to the Andhra Pradesh General Sales Tax Act specified the goods in respect of which tax is leviable at the point of first sale in the State. Entry 101 was inserted for the first time by Act 49 of 1976 with effect from September 1, 1976. It reads, in so far as it is relevant, as follows :
“101. Rubber products (other than those specifically mentioned elsewhere), including –
(i) ………………….
(ii) …………………
(iii) ………………..
(iv) transmission, conveyer or elevator belts or belting material of vulcanised rubber, whether combined with any textile material or otherwise.”
Schedule IV of the Act specifies the goods which are exempted from tax. Entry 5 of this Schedule reads : “Cotton fabrics, rayon or artificial silk fabrics and woollen fabrics”.
6. In the State of A.P. v. Goodyear India Ltd. , the case in which the present petitioner figured as respondent, the question for consideration was whether transmission beltings were cotton fabrics falling within the anibit of entry 5 of Schedule IV, i.e., exempted goods. The Division Bench after taking into consideration that transmission beltings contain 66.7 per cent cotton and the remaining 33.3 per cent rubber, and so continue to be cotton fabrics subjected to a process of rubberising held that, the view taken by the Sales Tax Appellate Tribunal that the transmission beatings are cotton fabrics, was correct. That case pertained to the assessment year 1975-76 when entry 101 of Schedule I fit in statute book. After entry 101 was inserted in Schedule I the position has as changed. The transmission beltings are one of the items specifically covered by entry 101 of Schedule I and so exigible to tax at the prescribed rate at the point of first sale in the State. It is settled law [vide State of Gujarat v. Patel Ramjibhai Danabhai that when there is a conflict between special provision and general provision the special provision prevails. The law as laid down by this Court in State of A.P. v. Goodyear India Ltd. , holding that transmission beltings are cotton fabrics, will not be of any assistance to the petitioner in view of the subsequent insertion of entry 101 to Schedule I. The assessment year in question being 1986-87, the transmission beltings are liable to tax under entry 101 of Schedule I. The assessee is not entitled to claim exemption on the ground that the same are cotton fabrics falling under entry 5 of Schedule IV.
7. We must also mention in this context that being aware of the change in the law-insertion of entry 101 in Schedule I-the petitioner has not raised any objection before the assessing authority for subjecting the turnover relatable to transmission beltings to tax under entry 101 of Schedule I.
8. There are no merits in the writ petition and accordingly it is dismissed. No costs.
9. After we have completed dictation and pronounced the judgment, the learned counsel for the petitioner seeks oral leave to appeal to the Supreme Court under article 134-A(I) of the Constitution of India. In our considered opinion this case does not involve any substantial question of law of general importance which needs to be decided by the Supreme Court. The oral application for leave is, therefore, rejected.
10. Writ petition dismissed.