https://www.taxtmi.com/caselaws?id=150566 Stencil paper is classified by its ordinary commercial understanding rather than by a broad literal reading of the term "paper" in a sales tax notification. Its distinct composition, specialised duplicating use, and separate commercial identity exclude it from the entry covering ordinary paper and allied stationery articles. Consequently, the higher rate applicable to that specified entry does not apply to stencil paper; it remains taxable at the general rate of 5%. The classification principle requires specialised goods to be excluded from entries for ordinary goods unless the entry language clearly includes them. en-us Tue, 15 Jan 1974 00:00:00 +0530 Sat, 18 May 2013 16:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150566 Stencil paper is classified by its ordinary commercial understanding rather than by a broad literal reading of the term "paper" in a sales tax notification. Its distinct composition, specialised duplicating use, and separate commercial identity exclude it from the entry covering ordinary paper and allied stationery articles. Consequently, the higher rate applicable to that specified entry does not apply to stencil paper; it remains taxable at the general rate of 5%. The classification principle requires specialised goods to be excluded from entries for ordinary goods unless the entry language clearly includes them. Case-Laws VAT and Sales Tax Tue, 15 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150566