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1990 (9) TMI 316 - HC - VAT and Sales Tax
The Karnataka High Court dismissed the petitions challenging the taxability of pipes made of polyethylene under entry 110 for the assessment years 1979-80, 1980-81, and 1981-82. The court held that pipes made of polyethylene fall under the category of articles made of plastic, Polythene, or polyvinyl chloride as per common trade understanding. The court also granted two months for the assessee to pay the demanded tax amount. (Case citation: 1990 (9) TMI 316 - Karnataka High Court)
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