https://www.taxtmi.com/caselaws?id=161162 The High Court of Madras ruled in favor of the assessee in a tax case appeal regarding the classification of "nylon zip" under the Tamil Nadu General Sales Tax Act, 1959. The Court rejected the Joint Commissioner's classification of nylon zip as a "plastic article" and set aside the order, emphasizing the distinction between nylon and plastic articles based on commercial understanding and previous judgments. The Court allowed the appeal, overturning the decision that imposed taxation under a specific entry and opting for multi-point levy. No costs were awarded in this matter. en-us Mon, 25 Sep 1995 00:00:00 +0530 Wed, 08 Jan 2014 16:08:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161162 The High Court of Madras ruled in favor of the assessee in a tax case appeal regarding the classification of "nylon zip" under the Tamil Nadu General Sales Tax Act, 1959. The Court rejected the Joint Commissioner's classification of nylon zip as a "plastic article" and set aside the order, emphasizing the distinction between nylon and plastic articles based on commercial understanding and previous judgments. The Court allowed the appeal, overturning the decision that imposed taxation under a specific entry and opting for multi-point levy. No costs were awarded in this matter. Case-Laws VAT and Sales Tax Mon, 25 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161162