https://www.taxtmi.com/caselaws?id=157657 Ammonia paper was held not to fall within the taxing entry for "paper" under the Kerala General Sales Tax Act because a commodity in a taxing schedule must be understood in its popular and commercial sense, as commonly used by traders and consumers, unless the statute defines it otherwise. Applying that test, the court accepted that ammonia paper is not paper in the ordinary sense and does not answer the description in entry 97. It was therefore assessable at the general multi-point rate rather than as paper under the specific entry. en-us Mon, 27 Sep 1993 00:00:00 +0530 Wed, 09 Oct 2013 12:00:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157657 Ammonia paper was held not to fall within the taxing entry for "paper" under the Kerala General Sales Tax Act because a commodity in a taxing schedule must be understood in its popular and commercial sense, as commonly used by traders and consumers, unless the statute defines it otherwise. Applying that test, the court accepted that ammonia paper is not paper in the ordinary sense and does not answer the description in entry 97. It was therefore assessable at the general multi-point rate rather than as paper under the specific entry. Case-Laws VAT and Sales Tax Mon, 27 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157657