Broad meaning of paper brings mill board within the sales tax schedule entry, not the residuary category.

Mill board was held to fall within entry 24 of Schedule C to the Bombay Sales Tax Act, 1959 as "paper of all kinds" rather than the residuary entry. The court applied the common and trade meaning of "paper" because the Act did not define the term, and noted that mill board's thickness, rough texture, and use for packing and covers supported classification as paper. The inclusive wording of entry 24, including references to sand paper, strawboard, cardboard, duplex and triplex boards, showed a broad legislative intent and was not confined to those examples alone.

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Issues: Whether mill board falls within entry 24 of Schedule C to the Bombay Sales Tax Act, 1959 as paper of all kinds, or falls under the residuary entry.

Analysis: The word "paper" was not defined in the Act and therefore had to be understood in its common or trade sense. Mill board was found, on its physical characteristics and use, to be thick and rough paper capable of use for packing and as covers. The inclusive wording of entry 24, particularly the phrase "paper of all other kinds including sand paper, strawboard, cardboard and duplex and triplex boards", indicated a wide legislative intent. The listed boards were treated as illustrative of types of paper which might otherwise have caused doubt, and the expression "including" did not confine the entry to those items alone. On that construction, mill board was covered by the main entry rather than by the residuary entry.

Conclusion: Mill board is covered by entry 24 of Schedule C as paper of all kinds and is not classifiable under the residuary entry.

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