1998 (9) TMI 631

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....e is filed against the orders of the Sales Tax Appellate Tribunal, Hyderabad, in T.A. No. 910 of 1996 dated April 24, 1998. 2.. The disputed turnover relates to the sale of Polythene bags. Relying on G.O. Ms. No. 574 dated June 9, 1997 the assessing authority levied tax at six per cent. On appeal, the appellate authority held that the Polythene bags would fall under entry 188 of the First Sched....

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....d as follows: "High density polyethylene/polypropylene (HDPE/PP) woven sacks." 4.. Entry 186, under which the revisional authority classified Polythene bags, has no application as it deals with plastics and various polymers. Polythene bags cannot therefore be classified under entry 186. In the absence of the specific entry, and entry 198 covering HDPE/PP woven sacks, the Polythene bags are c....