TMI Blog2000 (12) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... absence of any pleading and material to show the manufacturing process involved and its usage not being clear took the view that the "craft paper " does not cease to be "paper" merely because it is also used for packing purposes. If it is shown that "craft paper" can be used only for packing purposes or mainly for packing purposes and in commercial parlance understood to be packing material and if the facts can be established the concessions arising under the law can be claimed. - Civil Appeal No. 4658 of 1998, 7308, 7309 of 2000, - - - Dated:- 12-12-2000 - RAJENDRA BABU S. AND LAHOTI R.C. JJ. Joseph Vellapally, Senior Advocate. Manish Garg, Senior Advocate, Srilok Nath Rath, Tarun Gulati, R. Sasiprabhu, K.R. Sasiprabhu, Arune ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Full Bench case did not challenge the correctness of the decision. 3.. The question is whether the craft paper manufactured by the petitioner is a "packing material" or it is "paper". If it is the former the petitioner would be entitled to purchase raw materials and packing materials or machinery without payment of tax or at concessional rate of tax and the recognition certificate could have been properly issued, and if it is the latter, then the petitioner was not entitled to any exemption from payment of tax and the recognition certificate was liable to be cancelled. "Paper" or "packing material" has not been defined under the Act. Therefore, the High Court proceeded to state that the common parlance meaning or commercial sense of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be used for writing or other purposes. The question formulated by the petitioner in that case was, therefore, answered that the "paper" manufactured by the petitioner was "paper" and not "packing material". Therefore, the whole decision of the Full Bench in Lalji Board Industries Printed at [2004] 135 STC 197 (All.) [App.] infra. rested on the pleadings arising in that case and material placed before the court. The court took the view that the burden lay upon the person claiming the exemption or concessional rate to establish that fact and in the absence of any pleading and material to show the manufacturing process involved and its usage not being clear took the view that the "craft paper " does not cease to be "paper" merely because it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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