1989 (12) TMI 333

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....upheld the view taken by the revising authority. 2.. It is not necessary to state elaborately the other facts except to extract the 2 entries which have come up for consideration. Entry No. 78: Cement and asbestos sheets, straw boards, hardboards, plywood and the like ... 10% Entry No. 110: Plastic sheets and all articles made of plastic Polythene or polyvinyl chloride material 8%   3.. The Tribunal as well as the revising authority approached the problem by applying the test of user and held that laminated sheets were put to similar uses for which hardboards and plywoods were used. The dealers challenged this approach by pointing out entry No. 110 and the manner in which laminated sheets are produced. 4.. Before the Appell....

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....ar that these sheets are one kind of articles made of plastics. If so, entry 110 covers these articles which necessarily would exclude them from entry No. 78. The Tribunal has also stated that"According to Interpretation of Sales Tax Commodities, page 227, to laminate means to 'manufacture by placing layer on layer' or 'to form or press into a thin sheet or layer, to separate into thin sheets or layers to cover with thin layers, to make by building up in layers as plywood'. It is therefore clear from the above that the decorative laminated sheets consists of different layers glued together into a sheet like different layers forming hardboard or plywood and this fits into the entry No. 78 within the words 'and the like'." What is stated b....