Common parlance test for sales tax classification confirms machine rolls and computer output paper remain paper under the statute.

Teleprinter rolls, adding machine rolls and computer output papers were held to fall within "paper" under Entry 125 of the Second Schedule to the Karnataka Sales Tax Act, 1957. The court applied common or popular parlance, not central excise classification, and found that paper does not lose its identity merely because it is cut, rolled or adapted for machine use. Their ordinary use as writing or printing media supported classification as paper. The contention regarding printed forms and punch-cards was not finally decided because it was not raised before the authorities below.

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Issues: Whether teleprinter rolls, adding machine rolls and computer output papers are classifiable as "paper" under Entry 125 of the Second Schedule to the Karnataka Sales Tax Act, 1957.

Analysis: Entry 125 covered all kinds of paper, subject only to the specified exclusion. The decisive test for classification was the meaning of "paper" in common or popular parlance, not the treatment of the goods under the Central excise law. Goods made from paper do not lose their identity as paper merely because they are cut, rolled, or adapted for use in particular machines. The use to which the goods are ordinarily put, especially for writing or printing, supported their treatment as paper. Printed forms and punch-cards were not finally decided because that contention had not been raised before the authorities below.

Conclusion: Teleprinter rolls, adding machine rolls and computer output papers were correctly classified as paper under Entry 125, and the assessee's challenge failed.

Ratio Decidendi: For sales tax classification, paper must be understood in its common parlance sense, and paper adapted into rolls or machine-specific forms remains paper if it retains its essential character and ordinary use as a writing or printing medium.

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