TMI Blog1995 (1) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... was paper falling under entry 24(2) of Schedule "C" to the Act which covered paper of all kinds, including sand paper, straw boards, card board and duplex and triplex boards. The Commissioner did not agree with the assessee and, by his order dated September 5, 1979, held that filter paper did not fall under entry 24(2) of Schedule C to the Act. While arriving at the above conclusion, the Commissioner referred to the decision of the Supreme Court in State of Uttar Pradesh v. Kores (India) Ltd. [1977] 39 STC 8, which, according to him, applied to the present case. The assessee filed appeal against the above order of the Commissioner to the Maharashtra Sales Tax Tribunal ("the Tribunal"). The Tribunal, on consideration of entry 24(2) of Schedule C to the Act and the relevant literature and other material on record, came to a finding that filter paper was "paper" falling under entry 24(2) of Schedule C to the Act. While arriving at the above conclusion, the Tribunal relied on the decision of the Supreme Court in Porritts Spencer (Asia) Ltd. v. State of Haryana [1978] 42 STC 433. Aggrieved by the above order of the Tribunal, the Commissioner has come to this Court by way of this refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t paper, bible paper and silver coat art paper. Ten Ten (2) Paper of all other kinds including sand paper, straw board, card board, and duplex and triplex boards. Five Five It is obvious from the above entry that item (1) deals with certain types of paper described therein, the sales and purchases of which are taxable at the rate of 10 paise in the rupee. Item (2) covers paper of all kinds other than those specified in item (1), including sand paper, straw board, card board and duplex and triplex boards. The rate of tax on the sales of such paper is five paise in the rupee. Papers specified in item (1) are papers of special grade which are generally costly. Except the type of paper specifically set out in item (1), paper of all other kinds falls under item (2). The expression relevant for our purpose therefore is "paper of all kinds". The expression "paper of all kinds" is wide enough to include within its ambit paper of every kind, whether used for printing, writing or any other purpose. The user of paper is not material or relevant for determining whether it falls within item (2) of entry 24 or not. This view of ours is strength ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d other varieties of paper, which has been sub-classified as (a) cigarette paper, (b) blotting paper, (c) filter paper, (d) base paper, (e) crepe paper, (f) electrical grade papers, (g) permanent record paper. "Filter paper" has been defined therein as paper suitable for selective retention of particles from a fluid suspension of emulsion and having low resistance to fluid flow. 8.. From the above description given by the Nomenclature Committee of India, it appears that "filter paper" is also a variety of paper and is known in trade parlance as "paper". When the Legislature uses the expression paper of all kinds, it includes not only printing or writing paper but also packing and wrapping paper and all other varieties of paper including filter paper. There is no justification to give a restrictive meaning to the expression paper so as to exclude filter paper when the Legislature itself has included sand paper, straw board, card board and duplex and triplex boards within the same. 9.. We have perused the decision of the Supreme Court in State of Uttar Pradesh v. Kores (India) Ltd. [1977] 39 STC 8 on which much reliance has been placed by the counsel for the Revenue, where it has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of retention of particles from a fluid suspension of emulsion and in view of its low resistance to fluid flow, is not used for writing, printing, etc. Following the ratio of the decision of the Supreme Court in Porritts Spencer (Asia) Ltd. [1978] 42 STC 433, we are of the clear opinion that the user of filter paper cannot militate against "filter paper" falling within the category of "paper of all kinds". 11.. We are also supported in our above conclusion by the decision of the Supreme Court in State of Gujarat v. Sakarwala Brothers [1967] 19 STC 24, where "patasa", "harda" and "alchidana" were held to fall within the definition of "sugar" in entry 47 of Schedule A to the Bombay Sales Tax Act, 1959. In the above case, the Supreme Court rejected the contention of the Revenue that patasa, harda, alchidana, etc., were not forms of sugar. The Supreme Court held that it was manifest that patasa, harda and alchidana were only different forms of refined sugar. The Supreme Court also repelled the contention made on behalf of the Revenue that "any form of sugar" referred to "any variety of sugar" and that it cannot be taken to mean sugar in any form. It was held that the word "sugar" ..... X X X X Extracts X X X X X X X X Extracts X X X X
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