TMI Blog1989 (12) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... er facts except to extract the 2 entries which have come up for consideration. Entry No. 78: Cement and asbestos sheets, straw boards, hardboards, plywood and the like ... 10% Entry No. 110: Plastic sheets and all articles made of plastic Polythene or polyvinyl chloride material 8% 3.. The Tribunal as well as the revising authority approached the problem by applying the test of user and held that laminated sheets were put to similar uses for which hardboards and plywoods were used. The dealers challenged this approach by pointing out entry No. 110 and the manner in which laminated sheets are produced. 4.. Before the Appellate Tribunal, the State representative seems to have explained the process of manufacturing laminated sheets; th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssarily would exclude them from entry No. 78. The Tribunal has also stated that"According to Interpretation of Sales Tax Commodities, page 227, to laminate means to 'manufacture by placing layer on layer' or 'to form or press into a thin sheet or layer, to separate into thin sheets or layers to cover with thin layers, to make by building up in layers as plywood'. It is therefore clear from the above that the decorative laminated sheets consists of different layers glued together into a sheet like different layers forming hardboard or plywood and this fits into the entry No. 78 within the words 'and the like'." What is stated by the Tribunal as above also shows that laminated sheets are made of plastic layers. The test of use which was app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed therein, that is to say, by giving due weight and effect to the meaning conveyed by the words "all articles made of plastics.....". Therefore, we are of the view that the approach of the revising authority as well as of the Tribunal in applying entry No. 78 was not proper. Further, if there is any doubt as to which entry a particular article would fall, the benefit of doubt should be extended to the assessee in view of the well-established principle governing the interpretation of a taxing statute. 9.. Consequently, these revision petitions are allowed. The orders of the revising authority and of the Tribunal are set aside to the extent of turnovers of laminated sheets. Petitions allowed. - - TaxTMI - TMITax - CST, VAT & Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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