https://www.taxtmi.com/caselaws?id=155178 Printed labels and wrappers made to customer specifications were held not to fall within entry 143 of the Andhra Pradesh General Sales Tax Act. The court treated the word "paper" as referring to the actual character of the goods after printing and cutting: paper that retains general utility for wrapping or packing goods may remain packing or wrapping paper, but material converted into labels or specially cut wrappers for particular goods loses that identity. On the same reasoning, such products also do not qualify as "all other kinds of paper and paper board" because they cease to be paper in the sense used in the entry. en-us Wed, 13 Apr 1988 00:00:00 +0530 Mon, 02 Sep 2013 11:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155178 Printed labels and wrappers made to customer specifications were held not to fall within entry 143 of the Andhra Pradesh General Sales Tax Act. The court treated the word "paper" as referring to the actual character of the goods after printing and cutting: paper that retains general utility for wrapping or packing goods may remain packing or wrapping paper, but material converted into labels or specially cut wrappers for particular goods loses that identity. On the same reasoning, such products also do not qualify as "all other kinds of paper and paper board" because they cease to be paper in the sense used in the entry. Case-Laws VAT and Sales Tax Wed, 13 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155178