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2006 (3) TMI 691 - KERALA HIGH COURTExtract: .......ticle of plastics . It is not polythene as such. It is manufactured as a packing material. Since it is a packing material, the Tribunal is justified in holding that the same would fall under entry 91 of the First Schedule and therefore taxable only at the rate of five per cent. The revision therefore lacks merits and the same would stand dismissed.
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