Paper classification turns on normal use for packing goods; butter paper fell outside the packing entry and qualified for set-off.

Where classification turns on whether paper is adapted for use in packing goods, the controlling inquiry is whether packing is its normal use. On the record, butter paper could be used for packing soft and delicate articles, but there was no finding that its ordinary use was packing goods. It therefore did not fall within the packing-goods entry and was classified under the general paper entry. On that footing, the assessees were entitled to the claimed set-off under the sales tax rules.

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Issues: Whether butter paper adapted for use as printing material was covered by entry No. 24 of Schedule C to the Bombay Sales Tax Act, 1959, and whether the assessees were entitled to set-off under rule 41 of the Bombay Sales Tax Rules, 1959.

Analysis: The competing entries were entry No. 6, covering gunny bags, hessian, jute twine, and brown paper and other paper adapted for use in packing goods, and entry No. 24, covering paper, including newsprint, excluding paper specified in entry No. 6. The decisive consideration was whether butter paper was shown to be normally used for packing goods. There was no finding that the normal use of butter paper was packing goods. The record only showed that butter paper could be used for packing soft and delicate articles, while it was also capable of several other uses. In the absence of a finding establishing normal use for packing goods, the paper could not be brought within entry No. 6.

Conclusion: The butter paper fell within entry No. 24, and the assessees were entitled to the claimed set-off.

Ratio Decidendi: Where classification depends on whether goods are paper adapted for use in packing goods, the relevant inquiry is whether that is their normal use, and in the absence of proof of such normal use the goods fall outside the packing-goods entry.

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