https://www.taxtmi.com/caselaws?id=156507 Plastic straps, plastic packing strips and plastic rope are treated as "plastic articles" under the specific sales tax entry when they are substantially plastic goods, even if they serve a packing function. The classification exercise must follow common parlance and commercial understanding, and the mere fact that an item is used for packing does not compel relegation to the residuary or general goods category. Applying that approach, the goods fell within entry 113 of the First Schedule and not under the general goods provision, so the revisions were rejected. en-us Tue, 05 Jul 1988 00:00:00 +0530 Fri, 20 Sep 2013 18:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156507 Plastic straps, plastic packing strips and plastic rope are treated as "plastic articles" under the specific sales tax entry when they are substantially plastic goods, even if they serve a packing function. The classification exercise must follow common parlance and commercial understanding, and the mere fact that an item is used for packing does not compel relegation to the residuary or general goods category. Applying that approach, the goods fell within entry 113 of the First Schedule and not under the general goods provision, so the revisions were rejected. Case-Laws VAT and Sales Tax Tue, 05 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156507