https://www.taxtmi.com/caselaws?id=159612 Polythene sheets and rolls used for packing were treated as "all kinds of films" within the residual entry 7-A of the Tamil Nadu General Sales Tax Act because the term "film" bears its ordinary commercial meaning and includes thin polyethylene wrapping material; the narrower classification adopted below was rejected. The commodity was therefore taxable under entry 7-A from 13 September 1977. For the period before that date, the goods did not fall under entries 6 or 7 and remained assessable only at the general rate of 4 per cent, so the higher rate could not be applied retrospectively to the earlier turnover. en-us Tue, 21 Jul 1992 00:00:00 +0530 Thu, 28 Nov 2013 14:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159612 Polythene sheets and rolls used for packing were treated as "all kinds of films" within the residual entry 7-A of the Tamil Nadu General Sales Tax Act because the term "film" bears its ordinary commercial meaning and includes thin polyethylene wrapping material; the narrower classification adopted below was rejected. The commodity was therefore taxable under entry 7-A from 13 September 1977. For the period before that date, the goods did not fall under entries 6 or 7 and remained assessable only at the general rate of 4 per cent, so the higher rate could not be applied retrospectively to the earlier turnover. Case-Laws VAT and Sales Tax Tue, 21 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159612