https://www.taxtmi.com/caselaws?id=149917 Cellophane sheet was held not to be "paper" under item 42 of the Kerala General Sales Tax Act because the entry had to be read in its popular and commercial sense, not by scientific composition or chemical origin. As an ordinary buyer or trader would not treat cellophane sheet as paper, the commodity was commercially distinct from paper. The turnover from its sale was therefore not liable to assessment at the 5 per cent rate under that entry, and the assessment was set aside to the extent it included cellophane sheet turnover, with reassessment directed under the proper provision. en-us Tue, 13 Jul 1971 00:00:00 +0530 Mon, 06 May 2013 12:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149917 Cellophane sheet was held not to be "paper" under item 42 of the Kerala General Sales Tax Act because the entry had to be read in its popular and commercial sense, not by scientific composition or chemical origin. As an ordinary buyer or trader would not treat cellophane sheet as paper, the commodity was commercially distinct from paper. The turnover from its sale was therefore not liable to assessment at the 5 per cent rate under that entry, and the assessment was set aside to the extent it included cellophane sheet turnover, with reassessment directed under the proper provision. Case-Laws VAT and Sales Tax Tue, 13 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149917