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TMI Blog1994 (11) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to as "the Act"). It is filed against the order passed by the Tribunal in T.A. No. 538 of 1982 taking the view that "paper pulp trays" used for carrying eggs, known as egg trays, should be classified under entry 19 of the First Schedule to the Act. The learned Government Pleader submits that egg trays fall under "general goods" and are taxable under section 5(1) of the Act. The question whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Deputy Commissioner of Commercial Taxes. On further a appeal to the Sales Tax Appellate Tribunal, the Tribunal came to the conclusion that entry 143 has no application and the paper pulp egg trays fall under entry 19 of the First Schedule to the Act. It is this order which is assailed in this tax revision case. Having regard to the contention of the learned Government Pleader, it would be usef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a receptacle in which articles are covered or closed and transported; and in a more limited sense to mean enclosures -.used in shipping or railways for transport of goods. It was further observed that in a broad sense, "container" would include tray because it is a receptacle which contains articles and therefore an egg tray would be a container and clarified that an egg tray would not be a contai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the First Schedule to the Act. From a perusal of the entry 19, it appears to us that the word "container" is used here in a more broader sense rather than in a restricted sense as in the Central Excise Act. In this view of the matter, we find no reason to differ from the judgment of the Division Bench of this Court in State of A.P. v. Chennupati Traders, Vijayawada (1989) 9 APSTJ 17. In the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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