Packing material classification prevails for LDPE transparent film, placing it under the specific entry instead of plastics.

LDPE transparent film used for packing is classified as packing material under Entry 91 of the Kerala General Sales Tax Act, 1963, because it is commercially and industrially understood as material manufactured for packing purposes. It cannot be treated as plastics or articles of plastics under Entry 101 merely because it is made of LDPE. The specific packing-material entry prevails over the general plastics entry, with the result that the film is taxable at 5 per cent under Entry 91.

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Issues: Whether LDPE transparent film used for packing is classifiable as a packing material under Entry 91 of the First Schedule to the Kerala General Sales Tax Act, 1963, or as plastic products under Entry 101.

Analysis: Entry 91 covers packing cases and packing materials in wide terms, including materials notified by the Government. Entry 101 applies to plastics and articles of plastics not otherwise covered by the Schedule. The material in question was treated as a packing material in commercial and industrial usage and was manufactured for packing purposes. On that basis, it could not be brought within the category of plastics or articles of plastics merely because it was made of LDPE.

Conclusion: LDPE transparent film falls under Entry 91 as packing material and is taxable at 5 per cent, not under Entry 101.

Ratio Decidendi: A material manufactured and commercially understood as packing material is to be classified under the specific packing-material entry rather than under the entry for plastics and articles of plastics.

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