https://www.taxtmi.com/caselaws?id=151398 Polynite sheets were held to retain their character as processed plastics, because the manufacturing process produced a marketable sheet form without changing the underlying plastic nature of the material. Their later suitability for further fabrication did not make them goods made primarily from plastics within Entry 19A of Schedule E of the Bombay Sales Tax Act, 1959. The product therefore fell outside the charging entry and was classified under the residuary entry. The court's reasoning turned on the product's essential character and the distinction between processed plastics and goods made primarily from plastics. en-us Mon, 24 Jan 1977 00:00:00 +0530 Wed, 05 Jun 2013 14:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151398 Polynite sheets were held to retain their character as processed plastics, because the manufacturing process produced a marketable sheet form without changing the underlying plastic nature of the material. Their later suitability for further fabrication did not make them goods made primarily from plastics within Entry 19A of Schedule E of the Bombay Sales Tax Act, 1959. The product therefore fell outside the charging entry and was classified under the residuary entry. The court's reasoning turned on the product's essential character and the distinction between processed plastics and goods made primarily from plastics. Case-Laws VAT and Sales Tax Mon, 24 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151398