9911796707
TMI Blog2009 (3) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2002 passed by the Sales Tax Tribunal, Haryana, Chandigarh (for brevity `the Tribunal') whereby application moved under Section 42 of the Haryana General Sales Tax Act, 1973 ( for brevity, `the Act') by the State of Haryana for referring the questions of law arising out of the impugned order dated 22.8.2002 passed by the Tribunal in STA No.189 of 2002-03 was declined, the revenue app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel and perused the record with his assistance meticulously. A perusal of the record clearly spells out that as per letter issued by the ETC, Haryana, Chandigarh on 20.1.1993 while dealing with the subject on consumer plastic goods, it has been clarified that High Density Polythylene (HDPE) or Low Density Polythylene (LDPE) etc. are plastic materials and by referring to this, learned counsel a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under this entry is that of high density propline ethyl woven bags. The entry reads as under:- 35B Plastic goods except HDPE woven bags. On a true and proper interpretation of entry 35 B of the notification No. SO46/H.A.20/73/S.15/96 dated 31.3.1996, the tribunal was correct in law in holding the HDPE and LDPE granules manufactured and sold by the respondent are plastic goods falling und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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