https://www.taxtmi.com/caselaws?id=163459 Disposable syringes were held not to be classifiable as articles made of plastics under Entry 145 of the Kerala General Sales Tax Act because sales tax classification depends on commercial parlance and trade understanding, not on scientific composition alone. Although a syringe contains plastic components, it is ordinarily bought through medical or hospital supply channels and is not treated in common trade as a plastic article. The notification under the Drugs and Cosmetics Act, 1940 also supported classification of disposable hypodermic syringes as drugs, so the assessee's classification was upheld. en-us Fri, 11 Jul 2003 00:00:00 +0530 Wed, 02 Apr 2014 18:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163459 Disposable syringes were held not to be classifiable as articles made of plastics under Entry 145 of the Kerala General Sales Tax Act because sales tax classification depends on commercial parlance and trade understanding, not on scientific composition alone. Although a syringe contains plastic components, it is ordinarily bought through medical or hospital supply channels and is not treated in common trade as a plastic article. The notification under the Drugs and Cosmetics Act, 1940 also supported classification of disposable hypodermic syringes as drugs, so the assessee's classification was upheld. Case-Laws VAT and Sales Tax Fri, 11 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163459