2006 (3) TMI 694

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....order of the court was made by BILAL NAZKI J. - Heard learned Senior Counsel appearing for the petitioner and also learned Government Pleader for the respondents. In both these writ petitions, same questions of law and fact are raised. The petitioner is the same in both the cases and the controversy revolves around the assessment year 2000-01 and assessment year 2001-02. In the two writ peti....

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....bottles and plastic containers." With effect from May 12, 1997 the entry has been modified in the following terms: Description of goods Rate of tax (i) Packing material, that is to say, bottles of all types whether made of glass, plastic or any fiber or any other material (a) When sold without contents. Four paise in the rupee (b) When sold containing contents. The rate at which the content ....

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....that plastic water tank is covered under sub-entry (iv) of entry 19 and is a packing material. On the other hand, the contention of the Revenue is that the water tank, in question, is not being used for carrying water and is being used only for the purpose of storage of water and as such, it would fall under entry 187 of the First Schedule to the Act, which reads as under: Description of goods ....

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.... plastic water tank was a container. This court had also occasion to deal with a similar matter in Tax Revision Case No. 2 of 2006, dated January 31, 2006 [State of Andhra Pradesh v. Dora Plastics (Pvt.) Ltd. [2006] 147 STC 683 (AP)], where the question related to plastic cups and tumblers and this court held that plastic cups and tumblers were basically containers and would fall within entry 19 o....