1998 (9) TMI 631

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..... April 24, 1998. 2.. The disputed turnover relates to the sale of Polythene bags. Relying on G.O. Ms. No. 574 dated June 9, 1997 the assessing authority levied tax at six per cent. On appeal, the appellate authority held that the Polythene bags would fall under entry 188 of the First Schedule and therefore liable to tax at one per cent. The order of the appellate authority was revised on the grou .....

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..... the revisional authority classified Polythene bags, has no application as it deals with plastics and various polymers. Polythene bags cannot therefore be classified under entry 186. In the absence of the specific entry, and entry 198 covering HDPE/PP woven sacks, the Polythene bags are classifiable under entry 188 only. It is also pointed out that now there is a specific entry relating to packing .....

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