TMI Blog1996 (5) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... per napkins during the period April 1, 1984 to March 31, 1985. 2.. According to the petitioner, the paper napkins sold by it can be subjected to tax at the rate of 8 per cent being covered by Sl. No. 125 of the Second Schedule to the Karnataka Sales Tax Act, 1957 (in short, "the Act") or at the rate of 7 per cent under section 5(1) of the Act. But the Tribunal by rejecting the said contention ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 and 125 thereof. These entries read as under: "Sl. No. 65.-Toilet articles except toilet soaps and such other toilet articles as may be specified by the State Government by notification in the Official Gazette. Explanation IV appearing under this entry has defined 'toilet articles' to mean any article which is intended for use in the toilet of the human body or in perfuming apparel of any de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sake of convenience on good many occasions napkins made of paper instead of cloth are used for the said purpose. 6.. Though the word "paper" has not been defined under the Act, but in the case of State of Uttar Pradesh v. Kores (India) Ltd. [1977] 39 STC 8, the Supreme Court has held that in popular parlance the word "paper" is understood as meaning a substance which is used for bearing writin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n interpreted by the Supreme Court. The Bench decision of this Court in the case of R.N. Dongare v. State of Karnataka [1990] 77 STC 462 is of no help to the petitioner because the words "plastic materials" as appearing in the expression "all articles made of plastics....." impugned in that case had not acquired any defined judicial meaning based on any common parlance understanding. 8.. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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