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TMI Blog1976 (10) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... irected against the judgment and order dated February 20, 1970, passed by the High Court of Judicature at Allahabad in Writ Petition No. 2943 of 1969 raises two interesting questions, viz., (1) 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 (U.P. Act No. 15 of 1948), so as to be liable to sales tax at the point and at the rate specified in the schedule to the notification and (2) whether ribbon is an accessory or a part of the typewriter. It appears that the respondent which is a company incorpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 966, to June 30, 1966, at 2 per cent. The validity and correctness of this order in so far as it related to the levy of tax on carbon paper at 6 per cent and ribbon at 10 per cent was challenged by the respondent by means of the aforesaid writ petition before the High Court at Allahabad which by its aforesaid judgment and order allowed the same and quashed the levy. Hence this appeal. Appearing in support of the appeal, Mr. Manchanda has assailed the reasoning and approach of the High Court and has vehemently urged that carbon paper does not lose its character as paper even after being subjected to chemical processes and that ribbon is not an accessory but an essential part of the typewriter. We have carefully considered the submissions m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant papyrus and grows abundantly along the Nile river in Egypt is explained in The Shorter Oxford English Dictionary (Volume 2) (Third Edition) as "a substance composed of fibres interlaced into a compact web, made from linen and cotton rags, straw, wood, certain grasses, etc., which are macerated into a pulp, dried, and pressed; it is used for writing, printing, or drawing on, for wrapping things in, for covering the interior of walls, etc." In "Encyclopaedia Britannica" (Volume 13) (15th Edition), "paper" has been defined as "the basic material used for written communication and the dissemination of information". In the Unabridged Edition of "The Randon House Dictionary of the English Language", the word "paper" has been defined as "a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will not come within the expression 'paper other than handmade paper' as used in Notification No. ST-3124/X-1012(4) dated July 1, 1966, issued under section 3-A of the U.P. Sales Tax Act, 1948 ", observed: "The word 'paper' has not been defined in the Act or the Rules and, as such, it has to be given the meaning which it has in ordinary parlance. Paper, as understood in common parlance, is the paper which is used for printing, writing and packing purposes." In Sree Rama Trading Company v. State of Kerala [1971] 28 S.T.C. 469., the High Court of Kerala after a good deal of research held that cellophane is not paper coming within entry No. 42 in the First Schedule to the Kerala General Sales Tax Act, 1963, as it stood at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he abovementioned decisions, it is quite clear that 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 forme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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