https://www.taxtmi.com/caselaws?id=307321 Classification of goods for sales tax turns on their ordinary commercial identity and use. A melamine tray was treated as a plastic-based article, distinct from crockery such as cups, plates and dishes, so it fell within the plastic goods notification rather than the crockery entry. The text also notes that the item had earlier been assessed as plastic goods and that the departmental treatment had attained finality, supporting the appellate authority and Tribunal's view that the higher-tax crockery classification was not justified. en-us Tue, 03 Jul 2018 00:00:00 +0530 Wed, 05 Apr 2023 22:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307321 Classification of goods for sales tax turns on their ordinary commercial identity and use. A melamine tray was treated as a plastic-based article, distinct from crockery such as cups, plates and dishes, so it fell within the plastic goods notification rather than the crockery entry. The text also notes that the item had earlier been assessed as plastic goods and that the departmental treatment had attained finality, supporting the appellate authority and Tribunal's view that the higher-tax crockery classification was not justified. Case-Laws VAT and Sales Tax Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307321