Classification of melamine tray for sales tax turns on ordinary commercial identity and use, not crockery nomenclature.

Classification of goods for sales tax turns on their ordinary commercial identity and use. A melamine tray was treated as a plastic-based article, distinct from crockery such as cups, plates and dishes, so it fell within the plastic goods notification rather than the crockery entry. The text also notes that the item had earlier been assessed as plastic goods and that the departmental treatment had attained finality, supporting the appellate authority and Tribunal's view that the higher-tax crockery classification was not justified.

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Issues: Whether melamine tray was classifiable as crockery or as plastic goods for the purpose of sales tax.

Analysis: The Court compared the ordinary meaning and use of crockery with melamine tray and found that crockery denotes tableware such as cups, plates and dishes, whereas melamine is a plastic-based material and a tray made of melamine is a distinct article with a different use. The Court also noticed that the assessee had earlier been assessed on the same item at 8% as plastic goods and that the departmental order treating it as such had attained finality. On that basis, the finding of the appellate authority and the Tribunal that the item fell within the plastic goods notification was held to be justified.

Conclusion: Melamine tray was held to be plastic goods and taxable at 8%, not as crockery at 12%, and the revision was rejected.

Final Conclusion: The assessee's classification was upheld and the departmental challenge failed.

Ratio Decidendi: Classification of goods for tax purposes depends on their ordinary commercial identity and use, and a product made of a distinct material and understood in trade as a separate article must be taxed according to that identity.

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