https://www.taxtmi.com/caselaws?id=151055 Polythene goods were held to fall within a taxing notification covering plastic, celluloid, bakelite goods and goods made of similar substance, because the expression was construed in its commercial sense. Polythene bags were treated as plastic-based goods and therefore within the broader notification language; the earlier view on nylon was distinguished on commercial understanding. The enhanced tax rate of seven per cent applied, and assessment at five per cent was not justified. en-us Tue, 22 Jun 1976 00:00:00 +0530 Mon, 27 May 2013 18:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151055 Polythene goods were held to fall within a taxing notification covering plastic, celluloid, bakelite goods and goods made of similar substance, because the expression was construed in its commercial sense. Polythene bags were treated as plastic-based goods and therefore within the broader notification language; the earlier view on nylon was distinguished on commercial understanding. The enhanced tax rate of seven per cent applied, and assessment at five per cent was not justified. Case-Laws VAT and Sales Tax Tue, 22 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151055