https://www.taxtmi.com/caselaws?id=157846 In classifying surfane packing paper under the Bombay Sales Tax Act, the Court applied the common parlance meaning of "paper" because the Act did not define the term. It held that a product known in the market and used as packing paper falls within the broad entry for "paper of all other kinds," even if manufactured from plastics or other material. The relevant consideration was the ordinary commercial identity of the goods, not the raw material used in production. On that basis, the goods were treated as paper under Schedule C and not as goods made primarily from plastics under Schedule E. en-us Thu, 09 Feb 1995 00:00:00 +0530 Fri, 11 Oct 2013 14:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157846 In classifying surfane packing paper under the Bombay Sales Tax Act, the Court applied the common parlance meaning of "paper" because the Act did not define the term. It held that a product known in the market and used as packing paper falls within the broad entry for "paper of all other kinds," even if manufactured from plastics or other material. The relevant consideration was the ordinary commercial identity of the goods, not the raw material used in production. On that basis, the goods were treated as paper under Schedule C and not as goods made primarily from plastics under Schedule E. Case-Laws VAT and Sales Tax Thu, 09 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157846