TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether HDPE/PP fabrics are covered by entry 52 of Schedule A as "textile fabric including terry towels" and therefore exempt from tax, or whether they fall under entry 58 of Schedule B as industrial inputs and packing materials taxable at four per cent.
Analysis: The goods were examined on the basis of the statutory schedules and the nature of the material. HDPE was specifically named at serial No. 162 in the list appended to entry 58 of Schedule B, and packing material was also included within that entry. The Tribunal's finding that the material was mainly used as packing material was accepted. The Court held that once the statute itself expressly included HDPE in the taxable list, the goods could not be treated as textile fabric under entry 52 of Schedule A. The reliance on external materials and cited precedents was found unhelpful because the statute was not ambiguous and the goods were specifically covered by the taxable entry.
Conclusion: The goods are not covered by entry 52 of Schedule A and are taxable under entry 58 of Schedule B at four per cent. The issue is decided against the assessee and in favour of the Revenue.
Ratio Decidendi: Where a commodity is expressly specified in the taxable schedule, its classification must follow the statutory entry and cannot be displaced by a broader claimed description in the exempting schedule.
TaxTMI 
TaxTMI 
