2006 (8) TMI 563

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....nal are whether feeding bottle sold by the petitioner is "packing material" within the meaning of Notification SRO No. 405/1994 prescribed under entry 91 of the First Schedule to the Kerala General Sales Tax Act, 1963 and the alternate question that is, if item is found to be not packing material, whether it is a plastic item falling at the relevant time under entry 101 of the First Sche....

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.... used for packing of a commodity in liquid form. It may be water, drug, perfume, oil, milk, soft drinks or the like. However, nobody uses feeding bottle as a packing material. It is common knowledge that feeding bottle is used to feed milk and liquid food to babies and it is repeatedly used for feeding baby with the assistance of a nipple, which is also sold along with the feeding bottle. The argu....

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....The Tribunal without considering the matter in detail held that the item is assessable under entry 101 of the First Schedule which provides for plastics and products of plastic and goods made of similar materials. There is no other entry in the First Schedule covering materials similar to one sold by the petitioner. Of course entry 101 generally takes in all kind of synthetic materials, though art....