https://www.taxtmi.com/caselaws?id=150439 Where a taxing statute does not define "paper," classification must follow the ordinary, popular and commercial meaning understood by users and traders, not a scientific description. Ammonia paper and ferro paper were chemically coated papers used for obtaining prints and sketches of site plans, and their essential character was found to lie in the coating rather than the paper base. On that basis, they did not answer the common understanding of paper as material used for writing, printing or packing, and were therefore excluded from the paper category for sales tax purposes. en-us Mon, 19 Feb 1973 00:00:00 +0530 Thu, 16 May 2013 18:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150439 Where a taxing statute does not define "paper," classification must follow the ordinary, popular and commercial meaning understood by users and traders, not a scientific description. Ammonia paper and ferro paper were chemically coated papers used for obtaining prints and sketches of site plans, and their essential character was found to lie in the coating rather than the paper base. On that basis, they did not answer the common understanding of paper as material used for writing, printing or packing, and were therefore excluded from the paper category for sales tax purposes. Case-Laws VAT and Sales Tax Mon, 19 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150439