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Plastic container, trays and bowls used for packing food articles fall under residual Entry of SRO 82/2006: HC

January 5, 2019[2019] 101 22 (Kerala)

GST/EXCISE/ST/VAT : Where assessee was engaged in manufacture of plastic containers, trays and bowls for purpose of packing food articles and to be disposed of after use, said goods would fall under Residual Entry of SRO 82/2006 of Kerala VAT Act and exigible to tax at rate of 20 per cent

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