https://www.taxtmi.com/caselaws?id=211809 Paper imported as "Euro craft waste paper" was held taxable as waste paper rather than as ordinary paper because it had already been used for its primary intended printing function in the country of origin. The Kerala HC treated exhaustion of the original use as decisive: once the material became unfit for that same use, its post-use commercial character governed classification, even if it retained physical identity or could still be reused for packing. The item therefore fell under the waste paper entry and not the paper entry. en-us Wed, 09 Feb 2011 00:00:00 +0530 Mon, 06 Oct 2014 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211809 Paper imported as "Euro craft waste paper" was held taxable as waste paper rather than as ordinary paper because it had already been used for its primary intended printing function in the country of origin. The Kerala HC treated exhaustion of the original use as decisive: once the material became unfit for that same use, its post-use commercial character governed classification, even if it retained physical identity or could still be reused for packing. The item therefore fell under the waste paper entry and not the paper entry. Case-Laws VAT and Sales Tax Wed, 09 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211809