TMI Blog1974 (1) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... of the following questions for determination of this court: "(1) Whether stencil paper is paper as specified in serial No. 7-A of the schedule as notified by the State Government from time to time in exercise of the powers conferred by the first proviso to sub-section (1) of section 5 of the Orissa Sales Tax Act, 1947? (2) Whether, on the facts and in the circumstances of the case, the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this category. According to the assessee, stencil paper is an item not included in any of the specified items and, therefore, the rate of tax under the Act is 5 per cent. 2.. Paper has admittedly no definition under the statute or in any sister legislation and, therefore, must be given the meaning attributed to the word in common parlance. The Shorter Oxford Dictionary says that paper is "a su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As it appears, stencil consists of various organic chemical compounds including nitro-cellulose fibres in order to give it a thin sheet like form. In order to use this for the purpose of duplicating, it has to be cut either by a typewriter or by a stylus pen so as to remove the chemicals from the places where the stroke is made. It is indeed not a substitute of paper in the ordinary sense. The te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt found that carbon-paper was not paper by saying: "When carbon-paper is sold, it is not sold as tissue paper but as a material whose value and significance lies entirely in the chemical coating spread thereon. In the ordinary sense 'paper' refers generally to the material used for writing, printing or wrapping. Carbon-paper, in our opinion, cannot be considered in that sense." In Kilburn C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red, therefore, shall be: (1) Stencil paper is not paper as specified in serial No. 7-A of the schedule as notified by the State Government. (2) The learned Member, Additional Sales Tax Tribunal, was justified in holding that stencil paper should be taxed at 5 per cent under the Orissa Sales Tax Act. We make no order as to costs of the reference. B.K. RAY, J.-I agree. Reference answered ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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