2000 (1) TMI 955

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....of the Karnataka Appellate Tribunal dated December 27, 1995 have been challenged on the ground that HDPE bags are not covered under entry 16-A(iii) of the Second Schedule to the Entry Tax Act, 1979. The said entry is as under: "Entry 16-A: Packing materials, namely, (i) wrapping paper, fibre board cases, paper boxes, folding cartons, paper bags, carrier bags, cardboard boxes, corrugated boar....

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.... is specifically mentioned in the entry would be liable to tax. 3.. Arguments of both the learned counsel for the parties are heard. 4.. In entry 16-A there is a specific mention of paper bags in para (i) and gunny bags in para (v). The word "bags" which has been used in para (iii) has to be interpreted in the context of the entry. The said entry refers to various items of plastics. High den....

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....s with regard to cloth bags. The word "bags" in para (iii) of entry 16-A could not exclude plastic bags. The decision relied on Maharashtra Hybrid Seeds Company Limited [2000] 119 STC 112 (Kar); 1999 (47) Kar LJ 205 is therefore of no assistance to the petitioner. The Tribunal was justified in coming to the conclusion that HDPE bags were liable to tax. 5.. A contention was also raised that it w....