https://www.taxtmi.com/caselaws?id=72084 Carbon paper was treated as stationery under the residuary Item 68 rather than as coated paper under Item 17(2) for the relevant periods. Although Item 17(2) was amended to include coated paper, tariff advice and trade notices classified carbon paper as stationery, and no clear clarification brought it within the coated-paper description before its separate inclusion in 1982. Legislative material, including the objects and reasons for an amendment, may assist in determining its effect in a taxing statute. The subsequent specific entry supported the position that carbon paper had not previously fallen under Item 17(2), making differential excise duty unsustainable. en-us Wed, 30 Oct 1985 00:00:00 +0530 Wed, 11 May 2011 16:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72084 Carbon paper was treated as stationery under the residuary Item 68 rather than as coated paper under Item 17(2) for the relevant periods. Although Item 17(2) was amended to include coated paper, tariff advice and trade notices classified carbon paper as stationery, and no clear clarification brought it within the coated-paper description before its separate inclusion in 1982. Legislative material, including the objects and reasons for an amendment, may assist in determining its effect in a taxing statute. The subsequent specific entry supported the position that carbon paper had not previously fallen under Item 17(2), making differential excise duty unsustainable. Case-Laws Central Excise Wed, 30 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72084