https://www.taxtmi.com/caselaws?id=160671 Taxing notifications must be read by their specific schedule entries, and reduced-rate or exemption coverage cannot be extended beyond the wording used. On that approach, polythene sheets were not treated as packing materials within the relevant notification, and polythene tubings were covered only from the later prospective date when expressly brought in. Plastic waste was recognised as a distinct taxable item from plastic itself under the schedule. The turnover finding was supported by reliable evidence and disclosed no question of law requiring interference in revision. The revision challenges were therefore rejected and the Tribunal's assessment and turnover findings were left undisturbed. en-us Tue, 10 Oct 2000 00:00:00 +0530 Sat, 21 Dec 2013 17:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160671 Taxing notifications must be read by their specific schedule entries, and reduced-rate or exemption coverage cannot be extended beyond the wording used. On that approach, polythene sheets were not treated as packing materials within the relevant notification, and polythene tubings were covered only from the later prospective date when expressly brought in. Plastic waste was recognised as a distinct taxable item from plastic itself under the schedule. The turnover finding was supported by reliable evidence and disclosed no question of law requiring interference in revision. The revision challenges were therefore rejected and the Tribunal's assessment and turnover findings were left undisturbed. Case-Laws VAT and Sales Tax Tue, 10 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160671