TMI Blog1992 (9) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... returned by them in their returns, the assessing officer, after verification of their accounts and after giving due and sufficient opportunity, determined the total and taxable turnover at Rs. 79,85,071 and Rs. 68,24,577, respectively. The turnover of Rs. 1,08,549 related to the first sales of hessian rolls with further addition for certain defects, the same was subjected to levy at 8 per cent treating the sales as representing the turnover relating to paper within the meaning of entry 117 of the First Schedule to the Act. 3.. The respondents-assessees filed an appeal before the Appellate Assistant Commissioner challenging several items of turnover including the one relating to the first sales of hessian rolls. The said appellate authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) contended that the Tribunal failed to properly consider the scope and purport of the entry 117 of the First Schedule to the Act and that the hessian paper rolls, manufactured and sold by the assessees, which is being used for packing or wrapping matches, would squarely fall within the scope of the entry 117 in question. Reliance was placed on the decision reported in Viny Pap Sales Depot v. State of Tamil Nadu [1977] 40 STC 317 (Mad.) to contend that the paper of the kind manufactured and sold by the assessee fell squarely within entry 117(iii) of the First Schedule to the Act. 6.. Per contra, Mr. Inbarajan, learned counsel for the assessee, contended that merely because the hessian rolls are being used by manufacturers of matches to wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rome board and board for playing cards); (iii) printing and writing paper, packing and wrapping paper, straw board and pulp board, including grey board, corrugated board, duplex and triplex boards, other sorts; (iv) all other kinds of paper and paper board not otherwise specified, including carbon paper and stencil paper but excluding cinematographic and photographic paper. Provided that, if any paper has suffered tax under any one of the sub-items mentioned above, it shall not be again subject to tax under the same or any other sub-item aforesaid. 9.. So far as the product or the commodity, manufactured and sold by the assessee under the name of hessian paper rolls, is concerned, the claim of the assessee is that the commodity co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had an occasion to consider the scope and amplitude of tariff item 17 as it stood in 1975 of the First Schedule to the Central Excises and Salt Act, 1944. From the reported decision, it is seen that the description of tariff item No. 17 is almost identical and similar to entry 117 as it stood at the material point of time and is relevant for our consideration. There is also no dispute about the similarity in the entries by the counsel appearing on either side while considering the said tariff item and while considering the said tariff item, the apex Court held that carbon paper though subjected to various treatment, such as coating, would squarely fall within the description of paper as prescribed in tariff item No. 17. Their Lordships of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20, a Division Bench of this Court, to which one of us (Abdul Hadi, J.) was a party, had an occasion to consider the issue as to whether bituminised or wax coated waterproof paper would fall within the entry 117 and whether by mere, joining together of two sheets of paper with bitumen or wax, the identity of paper is retained or lost. The Division Bench held that bituminised or wax coated waterproof paper would also fall within the scope of entry 117 of the First Schedule to the Act. The learned Judges have considered the earlier decisions, laying down the principles and guidelines which, normally, should be adhered to in considering the scope or construing an entry in a fiscal law and held that the basic constituents, namely, the paper, di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said to be unjustified. A description of paper as contained in entry 117 of the First Schedule to the Act, is not only all comprehensive, but includes paper of all sorts and all kinds of paper even other than those illustrated or enumerated in the entry. If reference is made to specific inclusion within the meaning of the entry of categories of goods such as paste-board, mill-board, straw board, card board, pulp board including grey board, corrugated board, duplex and triplex boards and board for playing cards it would only go to show that each and every kind of product connected with or having as one of its constituent, or component paper, is made to encompass under the said entry. So far as the paper in question is concerned, having reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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