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TMI Blog2006 (8) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial within the meaning of Notification SRO No. 405/1994 prescribed under entry 91 of the First Schedule to the Kerala General Sales Tax Act, 1963 and the alternate question that is, if item is found to be not packing material, whether it is a plastic item falling at the relevant time under entry 101 of the First Schedule to the KGST Act. We have heard counsel for the petitioner and the Spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erfume, oil, milk, soft drinks or the like. However, nobody uses feeding bottle as a packing material. It is common knowledge that feeding bottle is used to feed milk and liquid food to babies and it is repeatedly used for feeding baby with the assistance of a nipple, which is also sold along with the feeding bottle. The argument that feeding bottle also is bottle is correct but it is not intended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem is assessable under entry 101 of the First Schedule which provides for plastics and products of plastic and goods made of similar materials. There is no other entry in the First Schedule covering materials similar to one sold by the petitioner. Of course entry 101 generally takes in all kind of synthetic materials, though articles made of polycarbonate is not specifically covered by it. The di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Special Economic Zone is situated at Kakkanad and there will be no difficulty for the Department to collect information and help the Tribunal while deciding the matter. We, therefore, set aside the order of the Tribunal on this issue and direct the Tribunal to decide the issue on rate of tax afresh after hearing both sides. A final decision will be rendered by the Tribunal within a period of two ..... X X X X Extracts X X X X X X X X Extracts X X X X
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