https://www.taxtmi.com/caselaws?id=155421 Duplicating paper and stencil paper were not treated as accessories to duplicating machines because an accessory must be merely ancillary, not an article used with the machine for convenience alone. Stencil paper was not regarded as paper in the ordinary commercial sense, and it was also not a distinct paper product for classification purposes. Duplicating paper was treated as paper only from the effective date of the amendment bringing paper within the relevant entry; before that date it remained taxable at the general rate and was not separately classifiable as a paper product. The stated commercial test was whether the article is understood in trade as a distinct product. en-us Thu, 09 Jul 1987 00:00:00 +0530 Wed, 04 Sep 2013 12:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155421 Duplicating paper and stencil paper were not treated as accessories to duplicating machines because an accessory must be merely ancillary, not an article used with the machine for convenience alone. Stencil paper was not regarded as paper in the ordinary commercial sense, and it was also not a distinct paper product for classification purposes. Duplicating paper was treated as paper only from the effective date of the amendment bringing paper within the relevant entry; before that date it remained taxable at the general rate and was not separately classifiable as a paper product. The stated commercial test was whether the article is understood in trade as a distinct product. Case-Laws VAT and Sales Tax Thu, 09 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155421