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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Karnataka HC upholds taxability of polyethylene pipes as plastic articles under entry 110.</h1> The Karnataka HC dismissed petitions challenging the taxability of polyethylene pipes under entry 110 for assessment years 1979-82. The court ruled ... - The Karnataka High Court dismissed the petitions challenging the taxability of pipes made of polyethylene under entry 110 for the assessment years 1979-80, 1980-81, and 1981-82. The court held that pipes made of polyethylene fall under the category of articles made of plastic, Polythene, or polyvinyl chloride as per common trade understanding. The court also granted two months for the assessee to pay the demanded tax amount. (Case citation: 1990 (9) TMI 316 - Karnataka High Court)

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