STATE OF ORISSA Vs. POLYTECH INTERNATIONAL

JUDGEMENT

(1.) AT the instance of the State of Orissa, the Member, Sales Tax Tribunal, has stated this case and referred the following question for opinion of the court :

(2.) THE assessee is a registered dealer under the Orissa Sales Tax Act (hereinafter referred to as the "act") and carries on business in polythene bags and other plastic goods. The assessee has calculated his tax liability at the rate of five per cent of the turnover. The Sales Tax Officer demanded tax at the rate of seven per cent.

(3.) THE short question for consideration in this case is whether polythene goods are plastic articles. In the case of State of Orissa v. Orissa Fisheries Development Corporation Ltd. [[1976] 37 S. T. C. 25], we examined at considerable length the case of "plastic" and "nylon". Adopting the commercial meaning attributable to the terms, we came to hold that "nylon" was not "plastic". At page 31 of the Reports, we observed :