1991 (1) TMI 414 - HC - VAT and Sales Tax

Summary

The Karnataka High Court considered whether Sintex water drums should be taxed under entry 110 (articles made of Polythene) or entry 118 (containers other than gunnies). The court applied the principle that the entry beneficial to the assessee should be adopted and ruled that the drums fall under entry 118. Legislative intention was also noted, leading to the writ petitions being allowed.