9911796707
TMI Blog1977 (1) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... ily from plastics falling under the said entry?" The facts giving rise to this reference are as follows: The respondents are a public limited company and manufacture products known in the trade as "styron" (plastic moulding powder) and polynite sheets. On 21st September, 1967, the respondents filed two applications under section 52 of the said Act before the applicant requesting him to determine the rate of tax applicable to the sales of the aforesaid two products, viz., styron and polynite sheets. The respondents contended that these articles were not chargeable at the rates prescribed under entry 19A of Schedule E but were chargeable under the residuary entry, viz., entry 22 of Schedule E to the said Act. The applicant, the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry 53 in Schedule C nor any other entry is applicable to these goods. In order to appreciate the arguments advanced in the matter, it is necessary to examine the nature of the product involved and the manner in which it is manufactured. In its judgment, the Tribunal has considered what the substance known as "plastics" is. Reference has been made by the Tribunal to the definition of the term "plastics" given in the Chambers's Twentieth Century Dictionary (Revised Edition, Reprinted, 1966). The relevant portion of the meaning of the said term "plastics" given in the aforesaid dictionary reads as follows: "Generic name for certain natural and synthetic substances which under heat and pressure become plastic, i.e., mouldable, and can the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into granules and polynite sheets would not result in the said granules or the said sheets being regarded as articles made from plastics and that these must be regarded as plastics and not goods made from plastics. As we have already pointed out, the decision of the Tribunal regarding styron (plastic moulding powder) is not being sought to be disputed. There appears to be no resason why a different view should be taken regarding the polynite sheets. The machinery of these sheets is really a convenient mode in which processed plastics can be kept or preserved and then sold. It is true that a pamphlet was produced before the Tribunal showing the various purposes for which polynite sheets could be used. To give a few examples, polynite sheets ..... X X X X Extracts X X X X X X X X Extracts X X X X
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