https://www.taxtmi.com/caselaws?id=159986 Polythene bags were treated as classifiable under entry 188, because no specific entry covered them for the relevant assessment years. Entry 186, relating to plastics and various polymers, was held inapplicable on the text available, while entry 188, then covering HDPE/PP woven sacks, was applied in the absence of a separate classification for polythene bags. The later insertion of a specific entry for packing material expressly mentioning polythene bags supported the view that such a separate entry had not earlier existed. The Revenue's revision therefore failed. en-us Tue, 01 Sep 1998 00:00:00 +0530 Fri, 06 Dec 2013 14:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159986 Polythene bags were treated as classifiable under entry 188, because no specific entry covered them for the relevant assessment years. Entry 186, relating to plastics and various polymers, was held inapplicable on the text available, while entry 188, then covering HDPE/PP woven sacks, was applied in the absence of a separate classification for polythene bags. The later insertion of a specific entry for packing material expressly mentioning polythene bags supported the view that such a separate entry had not earlier existed. The Revenue's revision therefore failed. Case-Laws VAT and Sales Tax Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159986