https://www.taxtmi.com/caselaws?id=161999 LDPE transparent film used for packing is classified as packing material under Entry 91 of the Kerala General Sales Tax Act, 1963, because it is commercially and industrially understood as material manufactured for packing purposes. It cannot be treated as plastics or articles of plastics under Entry 101 merely because it is made of LDPE. The specific packing-material entry prevails over the general plastics entry, with the result that the film is taxable at 5 per cent under Entry 91. en-us Thu, 09 Mar 2006 00:00:00 +0530 Fri, 14 Feb 2014 14:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161999 LDPE transparent film used for packing is classified as packing material under Entry 91 of the Kerala General Sales Tax Act, 1963, because it is commercially and industrially understood as material manufactured for packing purposes. It cannot be treated as plastics or articles of plastics under Entry 101 merely because it is made of LDPE. The specific packing-material entry prevails over the general plastics entry, with the result that the film is taxable at 5 per cent under Entry 91. Case-Laws VAT and Sales Tax Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161999