https://www.taxtmi.com/caselaws?id=156461 Polyethylene pipes are treated as articles made of plastic for the purpose of entry 110 of the Second Schedule, because the controlling test is their understanding in common parlance by dealers and users. On that approach, a pipe manufactured from polyethylene answers the description of a plastic pipe and falls within the taxing entry. A distinction based only on the exact synthetic variant or brand name does not take the goods outside the entry, so such pipes are liable to tax under the schedule. en-us Fri, 14 Sep 1990 00:00:00 +0530 Thu, 19 Sep 2013 18:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156461 Polyethylene pipes are treated as articles made of plastic for the purpose of entry 110 of the Second Schedule, because the controlling test is their understanding in common parlance by dealers and users. On that approach, a pipe manufactured from polyethylene answers the description of a plastic pipe and falls within the taxing entry. A distinction based only on the exact synthetic variant or brand name does not take the goods outside the entry, so such pipes are liable to tax under the schedule. Case-Laws VAT and Sales Tax Fri, 14 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156461