https://www.taxtmi.com/caselaws?id=105297 Classification of craft paper for exemption under the U.P. Trade Tax Act turns on common parlance and commercial understanding where the statute does not define "paper" or "packing material". The claimant must prove entitlement to the concession, including the factual basis showing special adaptation, exclusive use, or trade recognition as packing material. Paper does not lose that character merely because it can also be used for packing. If proper material shows the product is understood in trade as packing material and used only or mainly for that purpose, the concession may apply. The earlier view did not bar such proof, so reconsideration on a proper factual record was required. en-us Tue, 12 Dec 2000 00:00:00 +0530 Wed, 13 Dec 2017 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105297 Classification of craft paper for exemption under the U.P. Trade Tax Act turns on common parlance and commercial understanding where the statute does not define "paper" or "packing material". The claimant must prove entitlement to the concession, including the factual basis showing special adaptation, exclusive use, or trade recognition as packing material. Paper does not lose that character merely because it can also be used for packing. If proper material shows the product is understood in trade as packing material and used only or mainly for that purpose, the concession may apply. The earlier view did not bar such proof, so reconsideration on a proper factual record was required. Case-Laws VAT and Sales Tax Tue, 12 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105297