Wide entry for paper includes PVC coated paper, making its turnover liable to single point sales tax.

PVC coated paper was treated as falling within the wide scope of entry 117 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because the entry covered "paper, all sorts" and all other kinds of paper and paper board not otherwise specified. The express exclusion of cinematographic and photographic paper showed that other paper varieties were intended to be included unless specifically excluded. As PVC coated paper remained essentially paper with a coating and was used for book-binding and similar purposes, it could not be taken outside the entry merely because it had undergone coating. Its turnover was therefore liable to single point tax under section 3(2).

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Issues: Whether PVC coated paper falls within entry 117 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, so as to attract single point tax under section 3(2) of that Act.

Analysis: Entry 117 was worded in the widest possible terms, covering "paper, all sorts" and also "all other kinds of paper and paper board not otherwise specified". The language of the entry showed an intention to include every type, kind or sort of paper, not merely the items specifically enumerated. The express exclusion of cinematographic and photographic paper indicated that, but for such exclusion, even those varieties would have been covered. PVC coated paper consisted essentially of paper with a PVC coat and was intended for use in book-binding and similar purposes. The inclusion of coated board in the entry supported the conclusion that coated paper could not be treated as outside the entry merely because it had undergone a coating process.

Conclusion: PVC coated paper falls within entry 117 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, and its turnover is liable to single point tax under section 3(2) of that Act.

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