2006 (3) TMI 691

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..... f the First Schedule or under entry 101 as plastic products to be taxed at 10 per cent. Assessee is a dealer in pesticides, rubber, chemicals, etc., at Kottayam. Assessment year in question is 1995-96. The Assistant Commissioner (Assessment), Special Circle, Kottayam, levied tax at 10 per cent on the sale of LDPE transparent film and denied the reduced rate of tax as per S.R.O. No. 1541 of 1993 .....

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..... en shavings, wooden crates, wooden cable, drum or other materials notified by the Government in this behalf. At the point of first sale in the State by a dealer who is liable to tax under section 5. 5 Entry 101: Plastics and articles of plastics including PVC pipes, plastic paper, cellophane, polythene, polyurethene, polythelene, polyster, whether expanded or not, .....

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..... "plastic or any other article of plastics". It is not polythene as such. It is manufactured as a packing material. Since it is a packing material, the Tribunal is justified in holding that the same would fall under entry 91 of the First Schedule and therefore taxable only at the rate of five per cent. The revision therefore lacks merits and the same would stand dismissed. - - TaxTMI - TMIT .....

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