TMI Blog1994 (7) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... o, Advocate, for the appellant. C. Sitaramiah, Senior Advocate (T.V.S.N. Chari, Advocate, with him), for the respondent. [Judgment per : B.P. Jeeven Reddy, J.]. - The question in this appeal is whether `V.I.P.' suit cases are plastic articles within the meaning of Entry 113 of Schedule-I to the Andhra Pradesh General Sales Tax Act. The question arises with reference to the assessment year 1981-82. With effect from July 1, 1985 a new entry, viz., Entry 163 was introduced in Schedule-I expressly taking in all kinds of suit cases and simultaneously amending Entry 113. Prior to July 1, 1985, there was no entry dealing specifically with suit cases. Entry 113 read as follows : "Plastic sheets and articles" and the rate of tax was 6%. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery question arose in the case of certain other dealers as well and the decisions of the Tribunal are not uniform. In T.A. No.1357 of 1988 and 1400 of 1988 (M/s. Blow Plast Ltd., Hyderabad v. State of Andhra Pradesh) the Tribunal took the view that `V.I.P.' suit cases are plastic articles. Same view was taken in T.A. No. 83 of 1989 and batch disposed of on 21st February, 1991 in the case of Safari Suit Cases (Private) Limited. Indeed in the case of this very dealer relating to the assessment year 1983-84, the Tribunal held following the decision in T.A. No. 1357 of 1988 that these suit cases are plastic articles. Contrary view was expressed in T.A. No. 566 of 1984 and in this very matter. In T.A. No. 1357 of 1988, the Tribunal has set out t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circles and in common parlance. 7. Certificate from the Plastics and Linoleum Export Promotion Council, that plastic moulded luggage like V.I.P. brief cases, suit cases are regarded as articles made of plastic and duty drawback benefits and other allowances are accorded to them treating them as articles of plastic. 8. The particulars of plastic component furnished clearly indicate that it is a major component in all brief cases and is more than 50% in all suit cases except small suit cases where it is about 45%." Having set out the above circumstances, the Tribunal applied the test of predominance as well as the test of common parlance or commercial understanding, as it may be called, and arrived at the conclusion in favour of the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his only shows that there is no one single universal test in these matters. The several decided cases drive home this truth quite eloquently. It is for this reason probably that the common parlance test or commercial usage test, as it is called, is treated as the more appropriate test, though not the only one. There may be cases, particularly in the case of new products, where this test may not be appropriate. In such cases, other tests like the test of predominance, either by weight or value or on some other basis may have to be applied. It is indeed not possible, nor desirable, to lay down any hard and fast rules of universal application. But so far as the goods concerned herein are concerned, these are undoubtedly plastic goods. Indeed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er consideration in this appeal. Since this very assessee's appeal for a subsequent assessment year was allowed following the decision of the Tribunal in T.A. No. 1357 of 1988 and also because the goods are identical, we have referred to the material referred to in the judgment in T.A. No. 1357 of 1988. The said orders have been filed as material in this appeal with the permission of the Court. In the circumstances, it cannot be said that material in another case is being relied upon in this case to determine the question at issue. 6. For the above reasons, the appeal is allowed. The orders of the High Court, the Tribunal and the Deputy Commissioner are set aside and the order of the Assessing Authority granting exemption wih respect to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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