1976 (10) TMI 131 - SUPREME COURT

Whether carbon paper is paper falling within the purview of the word "paper" as used in serial No. 2 of Notification No. ST-3124/X-1012(4)-1964 dated July 1, 1966, issued by the Governor of Uttar Pradesh in exercise of the power vested in him under section 3-A of the U.P. Sales Tax Act, 1948 so as to be liable to sales tax at the point and at the rate specified in the schedule to the notification?

Whether ribbon is an accessory or a part of the typewriter?

Held that:- Appeal dismissed. The mere fact that the word "paper " forms part of the denomination of a specialised article is not decisive of the question whether the article is paper as generally understood. The word "paper" in the common parlance or in the commercial sense means paper which is used for printing, writing or packing purposes. We are, therefore, clear of the opinion that carbon paper is not paper as envisaged by entry No. 2 of the aforesaid notification.

Regarding ribbon also to which the abovementioned rule of construction equally applies, we have no manner of doubt that it is an accessory and not a part of the typewriter (unlike spool) though it may not be possible to use the latter without the former.