https://www.taxtmi.com/caselaws?id=174273 HDPE and LDPE granules were held to fall within Entry 35-B as plastic goods under the sales tax notification because the entry covered all goods made of plastic except HDPE woven bags. A prior clarification describing HDPE and LDPE as plastic materials supported the classification of the granules as finished plastic products, and the challenge based on the timing of that clarification failed because it merely explained the existing nature of the materials rather than expanding the entry. The issue was decided in favour of the assessee and against the Revenue. en-us Tue, 17 Mar 2009 00:00:00 +0530 Mon, 05 Oct 2015 15:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174273 HDPE and LDPE granules were held to fall within Entry 35-B as plastic goods under the sales tax notification because the entry covered all goods made of plastic except HDPE woven bags. A prior clarification describing HDPE and LDPE as plastic materials supported the classification of the granules as finished plastic products, and the challenge based on the timing of that clarification failed because it merely explained the existing nature of the materials rather than expanding the entry. The issue was decided in favour of the assessee and against the Revenue. Case-Laws VAT and Sales Tax Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174273