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2012 (5) TMI 564 - HC - VAT and Sales TaxWhether duplex board is taxable under the Uttar Pradesh Tax on Entry of Goods into Local Areas Act in view of notification dated October 31, 2011 which provides for levy of entry tax on "paper of all kind excluding newsprint"? Held that:- Even though the definition of "paper" is of wide import which may include anything which is macerated into a pulp, dried and pressed and is used for writing, printing, drawing, decorating, covering wall or for packing purposes but board whether card board or duplex board are different meant for packing purposes only and not for use as paper, as is understood in common parlance. As the duplex board is ordinarily a packing material though may be made out of paper, it would not be paper falling within the meaning of entry "paper of all kind".The question is answered accordingly in favour of the assessee-dealer and against the Revenue.
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