https://www.taxtmi.com/caselaws?id=157960 Filter paper was treated as a recognised variety of paper within the broad expression "paper of all kinds" in entry 24(2) of Schedule C to the Bombay Sales Tax Act, 1959. The classification turned on the commodity's essential commercial identity in trade, supported by technical description and trade understanding, rather than its specialised use in filtration. The fact that it was not used for writing or printing did not narrow the wide statutory language, and the specific varieties listed in the entry did not limit the general words. Filter paper therefore fell within entry 24(2) and was excluded from the residuary entry. en-us Wed, 11 Jan 1995 00:00:00 +0530 Mon, 14 Oct 2013 14:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157960 Filter paper was treated as a recognised variety of paper within the broad expression "paper of all kinds" in entry 24(2) of Schedule C to the Bombay Sales Tax Act, 1959. The classification turned on the commodity's essential commercial identity in trade, supported by technical description and trade understanding, rather than its specialised use in filtration. The fact that it was not used for writing or printing did not narrow the wide statutory language, and the specific varieties listed in the entry did not limit the general words. Filter paper therefore fell within entry 24(2) and was excluded from the residuary entry. Case-Laws VAT and Sales Tax Wed, 11 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157960