1976 (6) TMI 66

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2.. The assessee is a registered dealer under the Orissa Sales Tax Act (hereinafter referred to as the "Act") and carries on business in polythene bags and other plastic goods. The assessee has calculated his tax liability at the rate of five per cent of the turnover. The Sales Tax Officer demanded tax at the rate of seven per cent. 3.. The assessee challenged the extra liability by preferring an appeal before the Assistant Commissioner on the footing that polythene bags were not covered by the notification for higher rate of tax and were liable at the general rate. The appeal having been dismissed, the assessee preferred a second appeal to the Tribunal. Before the Tribunal, it was contended on behalf of the assessee that under the prov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....meaning attributable to the terms, we came to hold that "nylon" was not "plastic". At page 31 of the Reports, we observed: "Admittedly, both plastics and nylon are synthetic products. To the scientist engaged in experiments in his laboratory, plastic and nylon would very often appear to be essentially one product. Plastic by its very quality of being pliable would admit of various combinations. Nylon as a synthetic material would also admit of composition. It would not, however, be appropriate to carry the idea of the scientist into the words for getting their true meaning. In the commercial field, plastic and nylon have definite connotations and on account of the fact that they are alike products or are drawn from essentially the same c....