TMI Blog1984 (12) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... es in many States dealing in Teleprinter rolls, adding machine rolls, computer output papers and printed stationery. For the assessment year 1973-74, the turnover returned by the assessee-company was assessed by the assessing authority at the rate prescribed under Section 5(1) of the Act. But subsequently, the assessing authority reassessed the turnover under Section 12A of Act, levying the tax at the rate prescribed under Entry 125 of the Second Schedule. A similar assessment was made on the turnover returned by the assessee for the assessment year 1974-75. 3. Challenging the order of reassessment for the year 1973-74 and also the order of assessment for the year 1974-75, the assessee appealed to the Deputy Commissioner of Commercial Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e up of paper inter-leaved with carbon paper. Adding machine roll is also made up of paper, but comparatively a smaller roll without carbon paper in between; The telex roll is a thick paper cut-out and rolled on a cone. The teleprinter roll, as the name goes, is used for teleprinting. Adding machine roll is used in calculators for the purpose of producing added results. Mr. Shukla also produced before us for perusal the printed forms and punch-cards, which are made to order and supplied by the assessee-company as per the requirements of the concerned customers. 7. The primary contention of Mr. Shukla is that the goods sold or dealt with by the assessee-company have been manufactured out of paper and they are not commercially known as "pap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th which we have to understand the scope of the Entry 125 in this case also. If the goods sold by the assessee is generally used for writing, printing, packing or for drawing, decorating or covering the wall, then they must be classified as "paper" as popularly understood. Paper may be presented in plain sheets or in exercise books or in rolls. Paper may be in small pieces or in big rolls. It may be thick or thin, light or heavy, bleached or coloured, according to the requirements of purchasers. It may be used for writing in hand, or for printing in the press or in teleprinters. The forms in which the paper is presented or sold is not a conclusive test, but the use to which it is put would furnish a guiding principle. Take for example, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven to the word "paper" occurring in Section 2(a) (vii) and Section 6A of the Essential Commodities Act, the ratio of the decision has been extended even in respect of the word "paper" occurring in the Orissa Sales Tax Act. [See : Rameshwarlal Murlidhar v. State of Orissa - (1982) 51 STC 401]. 11. Having regard to these considerations, it seems to us that the material sold by the assessee-company, particularly, teleprinter rolls, adding machine rolls, and computer output papers should be classified as "paper" falling within Entry 125 of the Second Schedule. 12. Mr. Shukla next contended that printed forms, punch-cards and other printed sheets made to order and supplied to the respective purchasers by the assessee-company cannot at all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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