9911796707
TMI Blog1995 (9) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 34 of the Tamil Nadu General Sales Tax Act, 1959 holding that the assessee's turnover to the extent of Rs. 3,96,630.83 relating to "nylon zip" would have to be taxed only under entry 145 of the First Schedule read with section 3(2) of the Act and not under multi-point levy pursuant section 3(1) of the Act. The said entry in relation to the assessment year in question, namely, 1980-81 ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articles are having the same source materials, the articles of nylon are understood in the popular sense differently from the articles of plastic. The relevant observation at page 356 is as follows: "Though a scientific analysis of plastics and nylon reveals that both have a petro-chemical base, in commercial field nylon belongs to the textile group and is different from plastic goods .......... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [1991] 81 STC 351 (Ker) [Importex International (P) Ltd. v. State of Kerala] thus: "In Importex International (P) Ltd. v. Union of India [1991] 81 STC 351, the Kerala High Court had to deal with an identical question. In that case the petitioners were dealers in nylon fishnets. In that case, subsidiary question arose relating to the classification of nylon twine. The stand of the Government was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not be disputed by the learned counsel for the Revenue also. In fact she fairly pointed out our own earlier judgment dated July 10, 1995* in T.C. No. 69 of 1989 dealing with the question relating to glass bottles and glass wares. There also we reiterated the same principles as laid down in [1991] 81 STC 351 (Mad.). [Importex International (P) Ltd. v. State of Kerala] 5.. Therefore, it is cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be treated as "plastic material". With reference to these decisions, we may state that there may not be any necessity for the application of these decisions in the present case since we have already held that nylon article is different from plastic article as per the common parlance theory itself. 6.. Accordingly, the order of the Joint Commissioner is set aside and the appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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