1991 (1) TMI 414

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..... fall within entry 118 of the Second Schedule (containers other than gunnies) or falls under entry 110 that is articles made of Polythene. The rate of tax under entry 110 is 10 per cent while it is 4 per cent under entry 118. The petitioners sought clarification from the department and invited the trouble. The petitioners were told that these Sintex water drums are to be treated as articles made of .....

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..... TR 192 (Commissioner of Income-tax v. Vegetable Products Ltd.), it was held by the Supreme Court that if there are two competing entries the entry which is beneficial to the assessee will have to be adopted. Though there is no equity in the taxing statute, the rule of interpretation that in the matter of competing interests, a citizen should be given the benefit as against the State is not exclude .....

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