https://www.taxtmi.com/caselaws?id=162071 Plastic cups and tumblers were treated as containers in their ordinary commercial sense because articles that serve as receptacles fall within the broader classification for containers. The Tribunal's view was supported by the cited precedent on the meaning of "container", and the fact that the goods were made of plastic did not take them out of that entry. Classification under entry 19 of the First Schedule was upheld, and the revision failed. en-us Tue, 31 Jan 2006 00:00:00 +0530 Sat, 15 Feb 2014 14:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162071 Plastic cups and tumblers were treated as containers in their ordinary commercial sense because articles that serve as receptacles fall within the broader classification for containers. The Tribunal's view was supported by the cited precedent on the meaning of "container", and the fact that the goods were made of plastic did not take them out of that entry. Classification under entry 19 of the First Schedule was upheld, and the revision failed. Case-Laws VAT and Sales Tax Tue, 31 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162071