https://www.taxtmi.com/caselaws?id=155421 Duplicating and stencil paper are not accessories to duplicating machines where they are necessary for use but are not merely ancillary articles that add convenience or effectiveness. Stencil paper is neither paper in ordinary commercial understanding nor a distinct paper product, so it falls outside item 97 and attracts the general rate. Duplicating paper qualifies as paper under item 97 only from the effective date of the amendment including paper; before then, it attracts the general rate. Neither commodity qualifies as a paper product without commercial recognition as a distinct product separate from paper. 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 and stencil paper are not accessories to duplicating machines where they are necessary for use but are not merely ancillary articles that add convenience or effectiveness. Stencil paper is neither paper in ordinary commercial understanding nor a distinct paper product, so it falls outside item 97 and attracts the general rate. Duplicating paper qualifies as paper under item 97 only from the effective date of the amendment including paper; before then, it attracts the general rate. Neither commodity qualifies as a paper product without commercial recognition as a distinct product separate from paper. Case-Laws VAT and Sales Tax Thu, 09 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155421