S. SANKARASUBBAN, J.

These tax revision cases are filed by the assessee challenging the assessment for the years 1990-91, 1991-92, 1992-93 and 1993-94. The assessee was a dealer in polythene sheets, Polythene tubings and plastic waste. According to the assessee, Polythene sheets and polythene tubings are packing materials. Even though they are liable to be taxed at 8 percent as per the Kerala General Sales Tax Act, 1963 (for short, "the KGST Act"), as per notification issued by the Government of Kerala under section 10 of the KGST Act the tax is reduced to 4 per cent. Hence, the petitioner is liable to be taxed only at that rate. Another contention raise was whether plastic waste is an unclassified item and, hence, the rate adopted is correct. The other dispute raised was with regard to the turnover fixed relating to polythene sheets and Polythene tubings.

Regarding the first question, whether Polythene sheets and polythene tubings are to be taxed at 8 per cent or 4 per cent, the assessee relied on notification S.R.O. No. 492 of 1990 and also S.R.O. No. 369 of 1992. Under entry 91, Schedule I, packing cases and packing materials including cork, cork sheet, gunny bags, sho