JUDGMENT :- CHITRA VENKATARAMAN,J 1. The Revenue is on revisions as against the order of the Tribunal relating to assessment years 1992-93, 1993-94 and 1994-95. 2. The assessee herein is a dealer in automobile spare parts and accessories. In respect of sales of rubber belts, the Revenue took the plea that fan belts sold to automobiles, two wheelers and tractors are assessable as rubber products under Entry 55 of I Schedule upto 11.3.1993. Thereafter under Entry 27 Part D of the I Schedule. The assessee contested the same by contending that the sale of fan belts to heavy vehicles, two wheelers and tractors are not the same as rubber products but are to be taxed as per the rate of the automobile parts and accessories under Entry 3 of Schedule I. The assessee contended that upto 11.3.1993, the sale of automobile spare parts were to be assessed under Entry 3 of the First Schedule. From 12.3.1993, the same were assessable under Part D of the I Schedule at the rate of 8%. As far as the sale of fan belts to tractors were concerned, upto 11.3.1993, the same was assessable under Entry 55 of the I Schedule. Thereafter, from 12.3.1993, the same was assessable under Entry 27 Part D of the First Schedule. By reason of reduction in the rate of tax given to the sale of fan belts to the tractors under G.O.P.No.155 CT & RE dated 17.3.1990 to 4%, the same attracted levy of tax at 4%. The Revenue, however, took the plea that being rubber products, belts were liable to be assessed at 8% under Item 50(v), Part D of the I Schedule. Consequently, the assessment as regards 1992-93 was revised. The assessment relating to 1993-94 and 1994-95 are original assessments, wherein, the Assessing Officer applied the rate of tax as available under the head relating to rubber products. 3. Aggrieved by the said assessments, the assessee went on appeal before the Appellate Assistant Commissioner, who dismissed the appeals. The first Appellate Authority pointed out that as rubber beltings, fan belts sold were assessable under Item 50(iv) Part-D of the Tamil Nadu General Sales Tax Act, taxable at 8%. Thus the sale of belts could not be treated as parts and accessories of four wheelers, two wheelers and tractors taxable at different rates of tax. 4. The first Appellate Authority pointed out that as rubber beltings, fan belts sold were assessable under Item 50(iv) Part-D of the Tamil Nadu General Sales Tax Act, taxable at 8%. Thus the sale of belts could not be treated as parts and accessories of four wheelers, two wheelers and tractors taxable at different rates of tax. 4. Aggrieved by the same, the assessee went on further appeal before the Tribunal. After noting the respective entries as regards the Motor Vehicles and two wheelers and scooters and rubber belts, upto 11.3.93 and thereafter from 12.3.93, the Tribunal pointed out that the question of treating the sale of rubber belts as rubber products falling under Entry 50 did not arise. The Tribunal pointed out that Entry 50 related to rubber products like conveyor, transmission or elevator belts or belting of rubber. The said entry has no relevance to the fan belts used particularly for cars, two wheelers and tractors, which are parts and accessories of the respective vehicles. The Tribunal pointed out that the assessee was selling automobile parts only and not dealing in transmission belts or conveyor belts. The Tribunal referred to the evidence produced by the assessee from M/s.Fenner (India) Limited, who are manufactures and suppliers of auto belts, fan belts used for cars, buses, lorries, tractors and two wheelers and held that when there is a specific entry as regards parts and accessories of automobiles, tractors and two wheelers, the claim of the Revenue to bring it under the Entry relating to rubber products could not be accepted. The Tribunal further pointed out that 'V' belts could be used only in the motor cars and four wheelers. As far as tractor belts are concerned, it is specifically designed for use in tractors only. Thus, the Tribunal came to the conclusion that for the period prior to 11.3.1993, the products dealt with by the assessee are liable to tax as component parts and accessories of automobiles, liable to tax at 8% and after 12.3.1993 also, it is liable to tax at 8%. As regards the tractor parts, it is liable to tax at 4% upto 11.3.1993 under Entry 55 of I Schedule and from 12.3.1993, it is taxable under Entry 27 Part B at 3%. Thus, the assessee's appeal was allowed in part. As regards the tractor parts, it is liable to tax at 4% upto 11.3.1993 under Entry 55 of I Schedule and from 12.3.1993, it is taxable under Entry 27 Part B at 3%. Thus, the assessee's appeal was allowed in part. While so holding, the Tribunal upheld the best of judgment assessment for the assessment years 1993-94 and 1994-95 and restricted the levy of penalty on the actual suppression. Aggrieved by the same, the Revenue has come on revisions. 5. Learned Special Government Pleader (Taxes) appearing for the Revenue stressed that the products being one of rubber, even though the rubber belts sold were relating to automobile tractors and two wheelers, the specific entry dealt relating rubber products, alone stood attracted. Consequently, learned Special Government Pleader (Taxes) submitted that the rate of tax as available under the Act relating to rubber products alone has to be adopted. 6. We do not find any justification to accept the said plea. It is seen from the I Schedule that there is a specific entry both before and after the amendment to the Schedule as regards rubber belting and automobiles, tractors and two wheelers with parts and accessories. As far as for the period upto 11.3.1993 is concerned, Entry 3 of the First Schedule makes a specific reference to parts and accessories of motor vehicles including motor cars, motor vans, lorries, jeeps, two wheelers etc. On and from 12.3.93, the motor cars, vans, lorries, jeeps with parts and accessories were brought under Entry 43 part D of the I Schedule; scooter and two wheelers with parts and accessories were brought under Entry 30 Part C at 5%. As far as the tractors are concerned, Entry 55 contains specific entry relating to all varieties of tractors and bull dozers, component parts of tractors and bull-dozers and articles (excluding batteries) adopted for use generally as parts and accessories of tractors and bull dozers and tools and implements used therewith. From 12.3.93 onwards Entry 27, Part B under the I Schedule, deal with parts and accessories of tractors taxable at 3%. Rubber products, as such, also has a separate entry. Upto 11.3.1993, Entry 126 of the I Schedule dealt with rubber latex compound and rubber products viz., sub clause (iv) deals with transmission, conveyor or elevator belts or belting of vulcanized rubber, whether combined with any textile material or otherwise, taxable at 9%. Rubber products, as such, also has a separate entry. Upto 11.3.1993, Entry 126 of the I Schedule dealt with rubber latex compound and rubber products viz., sub clause (iv) deals with transmission, conveyor or elevator belts or belting of vulcanized rubber, whether combined with any textile material or otherwise, taxable at 9%. The said entries underwent a change on reclassification to fall under the I Schedule under Entry 43, Part-D taxable at 8%. The various enumeration under the rubber latex compound and rubber products, however, remained the same as in the earlier Entry. Sub clause (vi) in the said Entry deals with conveyor, transmission or elevator belts or belting of rubber, whether combined with any textile materials or otherwise are also found in Entry 50. 7. A combined reading of all these entries show that while there is specific entry for automobiles, two wheelers and tractors inclusive of parts and accessories, Entry 50, on the other hand, is a general entry dealing with rubber products, excluding pharmaceutical and surgical products. The enumeration shows the products enumerated there are in the nature of compound rubber, unvulcanised, in primary forms or in plates, sheets or strips, other forms of rubber, rubber thread and cord. Sub clause (vi) deals with conveyor, transmission or elevator belts or belting of rubber – whether combined with any textile material or otherwise. Going by the enumeration therein particularly as regards belting referable to conveyor and transmission belting, it is clear that goods referred under Entry 50 has no relevance to the belts used in automobile, two wheelers or tractors. The enumeration in Entry 50 thus takes its colour from the reference as regards its particular usage. 8. In the circumstances, we do not agree with the submission of the learned Special Government Pleader and hold that when there is a specific entry with parts and accessories, the reference to the particular goods thus excludes the applicability of general entry on rubber products. Thus, going by the nature of enumeration contained in Entry 50 of I Schedule, we do not find any justification to accept the case of the Revenue that the product dealt with by the assessee would fall as a rubber product. Thus, going by the nature of enumeration contained in Entry 50 of I Schedule, we do not find any justification to accept the case of the Revenue that the product dealt with by the assessee would fall as a rubber product. Given the fact that the assessee is a dealer in automobile parts and not a general dealer in rubber products, and that the belts used for tractors and cars are not conveyor belts, we have no hesitation in rejecting the plea of the Revenue. 9. In the result, the above Tax Case Revisions are dismissed. No costs.