Commercial classification of plastic laminated sheets followed true character and consistent statutory treatment, attracting the lower sales tax rate.

Plastic laminated sheets were treated as plastic sheets rather than laminated board-type goods because the sales tax entries distinguished sheets from boards. The classification adopted at the manufacturing stage under excise tariff item 15-A(2) supported the same treatment for sales tax purposes, and no proper basis was shown to depart from that consistent statutory classification. On that reasoning, the higher rate under entry 114 could not apply, and the goods fell only within entry 113 at the lower rate applicable to plastic sheets.

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Issues: Whether plastic laminated sheets fell within entry 114 of the First Schedule to the Andhra Pradesh General Sales Tax Act, or were classifiable under entry 113 as plastic sheets and articles.

Analysis: The disputed goods were plastic laminated sheets. Entry 113 covered plastic sheets and articles, while entry 114 was directed to laminated sheets and other specified board-type products. The Court noted the statutory distinction between sheets and boards and also relied on the excise classification of the same goods as plastic sheets under tariff item 15-A(2). In the absence of any basis for treating the petitioner's goods differently for sales tax purposes from the classification adopted at the manufacturing stage, the higher rate under entry 114 could not be sustained.

Conclusion: The goods were not classifiable under entry 114 and were liable only at the lower rate applicable to entry 113, in favour of the assessee.

Final Conclusion: The revisional challenge succeeded and the disputed turnover was to be taxed at the lower rate applicable to plastic sheets.

Ratio Decidendi: Where the taxing entries distinguish between sheets and boards, goods must be classified according to their true commercial character and consistent statutory classification cannot be departed from without a proper basis.

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