STATE OF ANDHRA PRADESH Vs. HIGH PALYMER ENTERPRISES

JUDGEMENT

(1.) THIS tax revision case is filed against the orders of the Sales Tax Appellate Tribunal, Hyderabad, in T. A. No. 910 of 1996 dated April 24, 1998.

(2.) THE disputed turnover relates to the ale of polythene bags. Relying on G. O. Ms. No. 574 dated June 9, 1997 the assessing authority levied tax at six per cent. On appeal, the appellate authority held that the polythene bags would ill under entry 188 of the First Schedule and therefore liable to tax at one per cent. The order of die appellate authority was revised on the ground that entry 188 of the First Schedule is not applicable to polythene bags as they are covered by entry 186 and entry 188 is applicable to HDPE/pp woven sacks. Against the order of revising authority, the assessee filed an appeal before the Tribunal. The Tribunal held that for the relevant assessment year, the polythene bags are classifiable under entry 188 and the tax leviable is one per cent. Aggrieved by the same, Revenue is before us in the tax revision case.

(3.) ENTRY 186, under which the revisional authority classified polythene bags, has no application as it deals with plastics and various polymers. Polythene bags cannot therefore be classified under entry 186. In the absence of the specific a", and entry 188 covering HDPE/pp woven sacks, the polythene bags are classifiable under entry 188 only. It is also pointed out that now there is a specific entry relating to packing material, namely, entry 19 under which polythene bags specifically mentioned. The said entry was inserted with effect from May 12, 1997. Since at the relevant time, entry 188 was the only entry relating to polythene bags, the Tribunal is right in holding that the polythene bags are covered entry 188. We do not see any reason to interfere with the finding of the Tribunal. The tax revision case is therefore rejected at the admission stage. Petition dismissed.