https://www.taxtmi.com/caselaws?id=155777 Plastic laminated sheets were treated as plastic sheets rather than laminated board-type goods because the sales tax entries distinguished sheets from boards. The classification adopted at the manufacturing stage under excise tariff item 15-A(2) supported the same treatment for sales tax purposes, and no proper basis was shown to depart from that consistent statutory classification. On that reasoning, the higher rate under entry 114 could not apply, and the goods fell only within entry 113 at the lower rate applicable to plastic sheets. en-us Mon, 07 Mar 1988 00:00:00 +0530 Sat, 07 Sep 2013 16:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155777 Plastic laminated sheets were treated as plastic sheets rather than laminated board-type goods because the sales tax entries distinguished sheets from boards. The classification adopted at the manufacturing stage under excise tariff item 15-A(2) supported the same treatment for sales tax purposes, and no proper basis was shown to depart from that consistent statutory classification. On that reasoning, the higher rate under entry 114 could not apply, and the goods fell only within entry 113 at the lower rate applicable to plastic sheets. Case-Laws VAT and Sales Tax Mon, 07 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155777