Plastic packing materials classified as plastic articles under the specific sales tax entry, not the general goods category.

Plastic straps, plastic packing strips and plastic rope are treated as "plastic articles" under the specific sales tax entry when they are substantially plastic goods, even if they serve a packing function. The classification exercise must follow common parlance and commercial understanding, and the mere fact that an item is used for packing does not compel relegation to the residuary or general goods category. Applying that approach, the goods fell within entry 113 of the First Schedule and not under the general goods provision, so the revisions were rejected.

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Issues: Whether plastic straps, plastic packing strips and plastic rope were liable to be classified as "plastic articles" under entry 113 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, or as "general goods" under section 5(1) of the Act.

Analysis: The entry "plastic sheets and articles" was held wide enough to cover goods which are in substance plastic articles, and the fact that a product has a packing utility does not by itself take it out of the entry. The functional test is relevant in classification, but it cannot be applied mechanically to exclude every article made of plastic from the specific entry, especially where no separate entry exists for packing straps or strips. In construing sales tax entries, the Court relied on common parlance and commercial understanding, and on the principle that classification should not be driven to the residuary or general category merely because an article has a use or function.

Conclusion: Plastic straps, plastic packing strips and plastic rope were held to fall within entry 113 as plastic articles and not under the general goods entry; the revisions were rejected.

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