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Issues: Whether craft paper manufactured by the appellants was to be treated as "packing material" or as "paper" for the purpose of recognition certificate and the exemption/concessional treatment under Section 4-B of the U.P. Trade Tax Act, 1948.
Analysis: The expression "paper" and "packing material" was not defined under the Act, so the question had to be decided according to common parlance and commercial understanding. The Court noted that the earlier Full Bench decision turned on the pleadings and material then available, particularly the absence of factual foundation showing the manufacturing process, special adaptation, or exclusive use of the product as packing material. It was also emphasized that the person claiming exemption or concession bears the burden of establishing entitlement, and that paper would not cease to be paper merely because it can also be used for packing. If the product is shown, on proper material, to be used only or as packing material and understood in trade as such, the concession may be available.
Conclusion: The earlier view did not preclude the appellants from proving that their craft paper was packing material, and the matter required reconsideration on a proper factual record.
Ratio Decidendi: Where a taxing exemption depends on whether a product falls within a commercial category not defined in the statute, the classification must be determined on common parlance and trade understanding, and the claimant must prove the factual basis for the exemption.
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