2000 (1) TMI 955 - HC - VAT and Sales Tax

Summary

The Karnataka High Court dismissed the revision petition challenging the Karnataka Appellate Tribunal's order that HDPE bags are liable for entry tax under entry 16-A(iii) of the Second Schedule to the Entry Tax Act, 1979. The Court held that HDPE bags fall under the category of plastic bags as per the entry and the amendment adding polyvinyl chloride and polyethylene films was clarificatory. The judgment in the case of Maharashtra Hybrid Seeds Company Limited was not applicable to the petitioner's case.