TMI Blog2000 (1) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... PE bags are not covered under entry 16-A(iii) of the Second Schedule to the Entry Tax Act, 1979. The said entry is as under: "Entry 16-A: Packing materials, namely, (i) wrapping paper, fibre board cases, paper boxes, folding cartons, paper bags, carrier bags, cardboard boxes, corrugated board boxes and the like; (ii) tin plate containers (cans and boxes), aluminium foil, collapsible tubes, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties are heard. 4.. In entry 16-A there is a specific mention of paper bags in para (i) and gunny bags in para (v). The word "bags" which has been used in para (iii) has to be interpreted in the context of the entry. The said entry refers to various items of plastics. High density polythene is also a chemical product made basically from plastic. The word plastic is a genus which has various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied on Maharashtra Hybrid Seeds Company Limited [2000] 119 STC 112 (Kar); 1999 (47) Kar LJ 205 is therefore of no assistance to the petitioner. The Tribunal was justified in coming to the conclusion that HDPE bags were liable to tax. 5.. A contention was also raised that it was only on April 30, 1992 the word plastic polyvinyl chloride, polyethylene films were also added. As observed above, p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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