2006 (3) TMI 691

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....E (Low Density Poly Ethylene) transparent film comes under entry 91 of the First Schedule or under entry 101 as plastic products to be taxed at 10 per cent. Assessee is a dealer in pesticides, rubber, chemicals, etc., at Kottayam. Assessment year in question is 1995-96. The Assistant Commissioner (Assessment), Special Circle, Kottayam, levied tax at 10 per cent on the sale of LDPE transparent fil....

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.... bags, shooks, tea chests, waste paper, wooden boxes, wooden shavings, wooden crates, wooden cable, drum or other materials notified by the Government in this behalf. At the point of first sale in the State by a dealer who is liable to tax under section 5. 5 Entry 101: Plastics and articles of plastics including PVC pipes, plastic paper, cellophane, polythene, polyurethene, polythelene, polyste....