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TMI Blog1971 (7) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... al took the view that kesophane cellulose film is "paper" falling within entry 42 of the First Schedule chargeable at 5 per cent. at the point of first sale. Item 42 of the First Schedule reads: "Paper (other than newsprint), cardboards, straw-board and their products." The case of the revenue is that though kesophane cellulose film is not included in the terms "cardboards, straw-board and their products" it is "paper" within the meaning of the item. Kesophane cellulose film is only a trade name and it is agreed both by the assessee as well as the department that it is cellophane. The question is whether cellophane is "paper" to come within item 42 in the First Schedule as it stood then. The word "Paper" is not defined in the Act. A wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form xanthates. * * * * The alkali solution of xanthate is a viscous, colloidal solution called viscose. When viscose is treated with acid, it decomposes to regenerate the cellulose. If this viscose is forced through a spinneret into an acid solution, cellulose fibres are formed. This is called rayon and is used for producing a textile offering some advantages over ordinary cotton. Note that its chemical composition, however, is still that of cellulose. It merely has different physical properties. When the viscose is extruded on to rollers in an acid medium, films are deposited, called cellophane. Cellophane is used as packing material." In Webster's Third New International Dictionary, cellophane is said to be "a transparent sheet or tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion whether salted peanuts and cashewnuts fell within the category of either fruit or vegetables for the purpose of Part XIII of the Excise Tax Act, 1927, the court after brushing aside a considerable volume of expert opinion (Cameron, J.) observed at pages 128 and 129: "It is equally clear to me that when in Canada the words 'fruit' and 'vegetables' are used, their obvious and popular meaning would not include 'nuts' of any sort, or the peanuts, salted peanuts or cashews sold by the defendant. Counsel for the plaintiff suggested a test which I think apposite. Would a householder when asked to bring home fruit or vegetables for the evening meal bring home salted peanuts, cashewnuts or nuts of any sort? The answer is obviously 'no'." The lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out in Grenfell v. Commissioners of Inland Revenue(1876) 1 Ex. D. 242 at p. 248. : "As to the construction of the Stamp Act, I think it was very properly urged that the statute is not to be construed according to the strict or technical meaning of the language contained in it, but that it is to be construed in its popular sense, meaning, of course, by the words 'popular sense' that sense which people conversant with the subject-matter with which the statute is dealing would attribute to it." In Holt and Co. v. Collyer(1881) 16 Ch. D. 718 at p.720., Fry, J., pointed out: "If it is a word of a technical or legal character it must be construed according to its technical or legal meaning. If it is a word which is of a technical and scientifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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