https://www.taxtmi.com/caselaws?id=157260 Broad and unambiguous sales tax entries covering "paper of all kinds" and paper used for packing were held to include bitumenised packing paper under the U.P. Sales Tax Act, 1948. The addition of a bitumen layer between craft paper sheets did not alter the commodity's essential character, so it remained paper for the notified rate entries. On that construction, the product was liable to tax at the applicable notified rates for the relevant periods, and the Tribunal's contrary view was set aside. en-us Mon, 13 Jul 1992 00:00:00 +0530 Thu, 03 Oct 2013 14:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157260 Broad and unambiguous sales tax entries covering "paper of all kinds" and paper used for packing were held to include bitumenised packing paper under the U.P. Sales Tax Act, 1948. The addition of a bitumen layer between craft paper sheets did not alter the commodity's essential character, so it remained paper for the notified rate entries. On that construction, the product was liable to tax at the applicable notified rates for the relevant periods, and the Tribunal's contrary view was set aside. Case-Laws VAT and Sales Tax Mon, 13 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157260