Entry tax on craft paper denied where notified paper category did not cover raw material for laminated sheets.

Craft paper used as raw material for manufacturing laminated sheets was held not to fall within the notification for paper meant for writing, printing or packing purposes under the U.P. Tax on Entry of Goods into Local Areas Act, 2007. Entry tax liability attached only to goods covered by the Schedule and the State notification, and the Tribunal's factual finding that the paper was used for laminated sheets, not packing, controlled the levy. The general charging provision could not override the specific notified description, so the paper was not liable to entry tax on the facts found and the revision failed.

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Issues: Whether craft paper used as a raw material for manufacture of laminated sheets was covered by the notification relating to paper meant for writing, printing or packing purposes, so as to attract entry tax under the U.P. Tax on Entry of Goods into Local Areas Act, 2007.

Analysis: Liability to entry tax arose only in respect of goods specified in the Schedule and notified by the State Government. The Tribunal recorded a finding of fact that the dealer used craft paper as a raw material for manufacture of laminated sheets and not for packing purposes. On that factual basis, the paper did not fall within the notified category of paper meant for writing, printing or packing purpose. The challenge sought to rely on the general charging provision, but the Court held that the notified description controlled the levy in the present case.

Conclusion: The craft paper was not liable to entry tax on the facts found by the Tribunal and the revision failed.

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