https://www.taxtmi.com/caselaws?id=161162 Nylon zip and nylon zip fastener were held not to be plastic articles under entry 145 of the Tamil Nadu General Sales Tax Act, 1959. The court applied the common parlance test and found that nylon goods are commercially understood as distinct from plastic articles, even if nylon shares a source material with plastic or contains minor additional materials such as cloth or metal. The revisional authority's classification as plastic articles was therefore erroneous, and the goods were liable to multi-point levy rather than single-point levy under that entry. 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 Nylon zip and nylon zip fastener were held not to be plastic articles under entry 145 of the Tamil Nadu General Sales Tax Act, 1959. The court applied the common parlance test and found that nylon goods are commercially understood as distinct from plastic articles, even if nylon shares a source material with plastic or contains minor additional materials such as cloth or metal. The revisional authority's classification as plastic articles was therefore erroneous, and the goods were liable to multi-point levy rather than single-point levy under that entry. Case-Laws VAT and Sales Tax Mon, 25 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161162