Container classification for plastic cups and tumblers upheld under the sales tax schedule.

Plastic cups and tumblers were treated as containers in their ordinary commercial sense because articles that serve as receptacles fall within the broader classification for containers. The Tribunal's view was supported by the cited precedent on the meaning of "container", and the fact that the goods were made of plastic did not take them out of that entry. Classification under entry 19 of the First Schedule was upheld, and the revision failed.

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Issues: Whether plastic cups and tumblers are classifiable as containers under entry 19 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, or fall under entry 187.

Analysis: The items in question were treated as containers in their ordinary commercial sense. The classification adopted by the Tribunal was supported by the view that articles which serve as receptacles are covered by the broader entry for containers. The reliance placed on the cited precedent for the meaning of "container" supported the conclusion that plastic cups and tumblers were not to be taken out of that entry merely because they were made of plastic.

Conclusion: The classification under entry 19 was upheld, and the revision failed.

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