https://www.taxtmi.com/caselaws?id=149762 Goods were required to be classified by their ordinary commercial identity: carbon-paper was not "paper" in the common trade sense because its essential character lay in the chemical coating, so the levy at six per cent. failed; typewriter ribbons were accessories, not parts of typewriters, because a typewriter remains complete without them, so assessment at ten per cent. was invalid. The challenge to section 3-A of the U.P. Sales Tax Act and the notifications issued under it was rejected as the provision had already been upheld. Relief under article 226 was not barred by the availability of an alternative appeal where the assessment showed patent illegality and affected a large class of persons. en-us Fri, 20 Feb 1970 00:00:00 +0530 Fri, 03 May 2013 12:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149762 Goods were required to be classified by their ordinary commercial identity: carbon-paper was not "paper" in the common trade sense because its essential character lay in the chemical coating, so the levy at six per cent. failed; typewriter ribbons were accessories, not parts of typewriters, because a typewriter remains complete without them, so assessment at ten per cent. was invalid. The challenge to section 3-A of the U.P. Sales Tax Act and the notifications issued under it was rejected as the provision had already been upheld. Relief under article 226 was not barred by the availability of an alternative appeal where the assessment showed patent illegality and affected a large class of persons. Case-Laws VAT and Sales Tax Fri, 20 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149762