https://www.taxtmi.com/caselaws?id=157640 The term "paper" in a taxing entry, when left undefined, must be understood in its common parlance sense. On that basis, white printed wrappers used for packing cotton textile goods remained paper because they continued to perform a packing function and did not lose their character merely because they were printed for a specific use. A later amendment adding "printed wrappers of paper" was treated as indicating a lower tax rate for that category, not as excluding such wrappers from the earlier specific entry. The residuary entry applied only where no specific entry covered the goods, so the wrappers fell within the paper entry and not the residuary charge. en-us Fri, 22 Jan 1993 00:00:00 +0530 Tue, 08 Oct 2013 18:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157640 The term "paper" in a taxing entry, when left undefined, must be understood in its common parlance sense. On that basis, white printed wrappers used for packing cotton textile goods remained paper because they continued to perform a packing function and did not lose their character merely because they were printed for a specific use. A later amendment adding "printed wrappers of paper" was treated as indicating a lower tax rate for that category, not as excluding such wrappers from the earlier specific entry. The residuary entry applied only where no specific entry covered the goods, so the wrappers fell within the paper entry and not the residuary charge. Case-Laws VAT and Sales Tax Fri, 22 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157640