https://www.taxtmi.com/caselaws?id=156011 Mill board was held to fall within entry 24 of Schedule C to the Bombay Sales Tax Act, 1959 as "paper of all kinds" rather than the residuary entry. The court applied the common and trade meaning of "paper" because the Act did not define the term, and noted that mill board's thickness, rough texture, and use for packing and covers supported classification as paper. The inclusive wording of entry 24, including references to sand paper, strawboard, cardboard, duplex and triplex boards, showed a broad legislative intent and was not confined to those examples alone. en-us Tue, 13 Mar 1990 00:00:00 +0530 Wed, 11 Sep 2013 18:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156011 Mill board was held to fall within entry 24 of Schedule C to the Bombay Sales Tax Act, 1959 as "paper of all kinds" rather than the residuary entry. The court applied the common and trade meaning of "paper" because the Act did not define the term, and noted that mill board's thickness, rough texture, and use for packing and covers supported classification as paper. The inclusive wording of entry 24, including references to sand paper, strawboard, cardboard, duplex and triplex boards, showed a broad legislative intent and was not confined to those examples alone. Case-Laws VAT and Sales Tax Tue, 13 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156011