https://www.taxtmi.com/caselaws?id=160933 Polythene bags manufactured from plastic raw material were treated as "articles of plastics" under entry 187 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. Applying the ordinary and commonsense meaning of the tariff entries, the Court held that entry 19, which then covered containers other than gunnies and bottles, could not be stretched to cover plastic bags merely because they functioned as containers, and it also rejected classification under entry 188. On that construction, the assessee became entitled to the consequential set-off under G.O. Ms. No. 574 dated 9 June 1987, and the revision cases were allowed. en-us Tue, 09 Oct 2001 00:00:00 +0530 Thu, 26 Dec 2013 17:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160933 Polythene bags manufactured from plastic raw material were treated as "articles of plastics" under entry 187 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. Applying the ordinary and commonsense meaning of the tariff entries, the Court held that entry 19, which then covered containers other than gunnies and bottles, could not be stretched to cover plastic bags merely because they functioned as containers, and it also rejected classification under entry 188. On that construction, the assessee became entitled to the consequential set-off under G.O. Ms. No. 574 dated 9 June 1987, and the revision cases were allowed. Case-Laws VAT and Sales Tax Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160933