https://www.taxtmi.com/caselaws?id=101505 Undefined words in a taxing entry are construed in their popular and commercial sense, not by technical or extended meaning. Applying that rule, carbon paper was treated as a specialised copying article and not as "paper" within the sales tax notification, because it is not used for the ordinary writing, printing, packing, drawing, or covering purposes associated with paper. The same constructional approach showed that a typewriter ribbon, though necessary for use with the machine and separately traded, is an accessory rather than an integral part of the typewriter. On that reasoning, the levy on carbon paper and ribbon was held unsustainable. en-us Mon, 18 Oct 1976 00:00:00 +0530 Sat, 04 Apr 2015 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101505 Undefined words in a taxing entry are construed in their popular and commercial sense, not by technical or extended meaning. Applying that rule, carbon paper was treated as a specialised copying article and not as "paper" within the sales tax notification, because it is not used for the ordinary writing, printing, packing, drawing, or covering purposes associated with paper. The same constructional approach showed that a typewriter ribbon, though necessary for use with the machine and separately traded, is an accessory rather than an integral part of the typewriter. On that reasoning, the levy on carbon paper and ribbon was held unsustainable. Case-Laws VAT and Sales Tax Mon, 18 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101505