TMI Blog1977 (3) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the PVC coated paper, which is the subject-matter of consideration, falls under entry 117 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, read with section 3(2) thereto so as to make the turnover of the sales of this item subject to single point tax. It is necessary for the purpose of deciding this question to extract the entire entry 117 of the First Schedule: "117. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned above, it shall not be again subject to tax under any other sub-item aforesaid." This entry clearly indicates that it has been couched in the most comprehensive language with a view to take in every type, kind or sort of paper, not merely those that have been enumerated in the entry. The legislature, not having been satisfied with the enumeration of a number of items, has stated in ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ched in such widest possible terms. As far as the present PVC coated paper is concerned, it is admitted that the basic material is the paper over which a coat of PVC has been given. This PVC paper is supposed to be used in book-binding, manufacture of suit-case, jewel box, album, etc. Mr. Natarajan, the learned counsel for the petitioner-dealer, contended that "Paper" as used in this entry will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich had been subjected to a different manufacturing process have been included, namely, "coated board" and "carbon paper", thereby showing that other kinds of papers which had been subjected to some other process will not fall within the entry. We are unable to accept this contention. The very fact that "coated board" has been included in the entry will clearly show that "coated paper" should also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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