https://www.taxtmi.com/caselaws?id=157040 Hessian paper rolls used for wrapping and packing matches were treated as paper for classification under entry 117 of the Tamil Nadu General Sales Tax Act, because the entry was construed broadly and the goods retained their identity in trade and popular meaning despite the presence of bitumen and hessian. The composite composition did not take the product outside the paper entry merely because additional materials were present. The Tribunal's contrary view was rejected, and the levy at the paper entry rate was sustained. en-us Mon, 21 Sep 1992 00:00:00 +0530 Fri, 27 Sep 2013 18:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157040 Hessian paper rolls used for wrapping and packing matches were treated as paper for classification under entry 117 of the Tamil Nadu General Sales Tax Act, because the entry was construed broadly and the goods retained their identity in trade and popular meaning despite the presence of bitumen and hessian. The composite composition did not take the product outside the paper entry merely because additional materials were present. The Tribunal's contrary view was rejected, and the levy at the paper entry rate was sustained. Case-Laws VAT and Sales Tax Mon, 21 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157040