https://www.taxtmi.com/caselaws?id=156791 Sintex water drums were considered capable of classification under both the entry for articles made of polythene and the entry for containers other than gunnies. Applying the settled rule for taxing statutes, the more beneficial entry to the assessee had to prevail, and later legislative inclusion of polythene drums in the container entry supported that reading. The drums were therefore treated as falling under the container entry rather than the polythene articles entry for tax purposes. en-us Fri, 04 Jan 1991 00:00:00 +0530 Tue, 24 Sep 2013 18:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156791 Sintex water drums were considered capable of classification under both the entry for articles made of polythene and the entry for containers other than gunnies. Applying the settled rule for taxing statutes, the more beneficial entry to the assessee had to prevail, and later legislative inclusion of polythene drums in the container entry supported that reading. The drums were therefore treated as falling under the container entry rather than the polythene articles entry for tax purposes. Case-Laws VAT and Sales Tax Fri, 04 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156791