N R SOMASUNDARAN NAIR Vs. STATE OF KERALA

JUDGEMENT

(1.) THE short question for consideration in these tax revision cases (T. R. C. , for brevity) is whether plastic storage tanks fall under entry 145 or 217 of the First Schedule appended to the Kerala General Sales Tax Act, 1963.

(2.) ENTRY 145 runs as under : " 145. Plastics and articles made of plastics including plastic pipes. " ENTRY 217 is extracted below : " 217. Water supply and sanitary equipments and fittings. "

(3.) FIRST we proceed on the basis of the finding, recorded by the Appellate Tribunal. The Appellate Tribunal clearly found that plastic tanks sold by the petitioner are plastic water tanks, that is, the water tank is an article made of plastic. Entry 145 clearly refers to the articles made of plastics. Any article made of plastic, will fall under entry 145. The Appellate Tribunal found that the plastic tanks sold by the petitioner are nothing but plastic water tanks, meaning thereby, an article made of plastic. If it is an article made of plastic as found by the Appellate Tribunal, then, undoubtedly, it will fall under entry 145.