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TMI Blog1990 (9) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... or polyvinyl chloride mentioned in entry 110 of the Second Schedule as it was at the relevant time, i.e., for the assessment years 1979-80,1980-81 and 1981-82 and as such it was not exigible to tax under that entry. 2.. In order to support that argument, the learned counsel Sri B.P. Gandhi placed reliance on the decision of the Supreme Court in the case of Atul Glass Industries (P.) Ltd. v. Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st commonly applied to ascertain whether marketable products fall within a specified entry in the First Schedule to the Central Excises and Salt Act, 1944, or similar taxing statutes, was how the product was identified by the class or section of people dealing with or using the product. 4.. If we apply that test, the purchase of the pipe which is not a cement pipe or a iron pipe or a brass pipe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to him will render it not exigible to tax under entry 110. We are unable to agree with that view which is not the test suggested by the Supreme Court in the aforementioned decision for the common user of plastics. We must apply the test of common parlance in the trade and see what the shop keeper offers on demand of the customer or purchaser. If that is so understood, then the pipe made out of pol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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