https://www.taxtmi.com/caselaws?id=160204 HDPE bags were held to fall within entry 16-A(iii) of the Second Schedule to the Entry Tax Act, 1979 because that entry covers plastic films, bottles, pots, jars, bags and cushioning material, and the word "bags" must be read in the context of the plastic genus. Polythene and HDPE are understood in common and commercial parlance as plastic products, so the material and market understanding brought the goods within the entry. The earlier cloth-bag ruling was distinguished as it concerned a different material and a narrower entry. A later reference to polyethylene and related films was treated as clarificatory, confirming that such goods were always within the taxing provision and liable to entry tax. en-us Thu, 06 Jan 2000 00:00:00 +0530 Wed, 11 Dec 2013 16:15:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160204 HDPE bags were held to fall within entry 16-A(iii) of the Second Schedule to the Entry Tax Act, 1979 because that entry covers plastic films, bottles, pots, jars, bags and cushioning material, and the word "bags" must be read in the context of the plastic genus. Polythene and HDPE are understood in common and commercial parlance as plastic products, so the material and market understanding brought the goods within the entry. The earlier cloth-bag ruling was distinguished as it concerned a different material and a narrower entry. A later reference to polyethylene and related films was treated as clarificatory, confirming that such goods were always within the taxing provision and liable to entry tax. Case-Laws VAT and Sales Tax Thu, 06 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160204