9911796707
TMI Blog2000 (10) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... Act"), as per notification issued by the Government of Kerala under section 10 of the KGST Act the tax is reduced to 4 per cent. Hence, the petitioner is liable to be taxed only at that rate. Another contention raised was whether plastic waste is an unclassified item and, hence, the rate adopted is correct. The other dispute raised was with regard to the turnover fixed relating to polythene sheets and polythene tubings. 2. Regarding the first question, whether polythene sheets and polythene tubings are to be taxed at 8 per cent or 4 per cent, the assessee relied on notification S.R.O. No. 492 of 1990 and also S.R.O. No. 369 of 1992. Under entry 91, Schedule I, packing cases and packing materials including cork, cork sheet, gunny bags, sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision cited was in Filterco v. Commissioner of Sales Tax [1986] 61 STC 318 (SC). There, the Honourable Supreme Court was dealing with the meaning given to the word "cloth". The honourable Supreme Court held as follows: "Going by the meaning given in dictionaries as well as by its generally accepted popular connotation 'cloth' is woven, knitted or felted material which is pliable and is capable of being wrapped, folded or wound around. It need not necessarily be material suitable for making garments because there can be 'cloth' suitable only for industrial purpose; but nevertheless it must possess the basic feature of pliability. Hard and thick material which cannot be wrapped or wound around cannot be regarded as 'cloth'." The court fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The mere fact that the word 'paper' forms part of the denomination of a specialised article is not decisive of the question whether the article is paper as generally understood. The word 'paper' in the common parlance or in the commercial sense means paper which is used for printing, writing or packing purposes. " Learned counsel further brought to our notice that in a notification, S.R.O. No. 405 of 1994, polythene tubings were also brought under packing materials. Learned counsel further contended that plastic waste is nothing but plastic. 5.. Learned counsel for the department, Sri Ashokan, submitted that order passed by the authorities are correct. According to him, even though polythene sheet can be used as a cover, that is not the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eties. 14. Rubber bands. 15. Thermocol. 16. Tin containers and tin seals. 17. Wood wool 18. Pilfer proof caps added by S.R.O. No. 684 of 1992 from April 1, 1992. Items 1 to 10 show that they are readymade goods made of packing materials. Item No. 9 deals with packing cases. Item No. 12 is plastic tapes. Item 14 is rubber bands and item 15 is thermocol. Whenever the Legislature wanted to give exemption to a particular material, they have definitely stated so. But, when it came to polythene, it only stated polythene (plastic) tins, bags and covers of all sizes and varieties. Thus, they wanted to give reduction to goods made of polythene. The definition of cover or bag cannot be taken into consideration for accepting the contention of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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