https://www.taxtmi.com/caselaws?id=158715 Stencil paper is classifiable as paper of all kinds under the general goods entry because it is not expressly covered by the machinery-accessories entry. A mere functional connection with duplicating machines does not make stencil paper an accessory of those machines. Where one entry uses broad language to include paper of all kinds and other paper not specifically mentioned elsewhere, the goods fall within that general entry unless a more specific entry clearly applies. Accordingly, stencil paper falls under Entry 143 of the Andhra Pradesh General Sales Tax Act, 1957 and not under the entry for duplicating machine parts and accessories. en-us Wed, 09 Oct 1996 00:00:00 +0530 Tue, 05 Nov 2013 18:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158715 Stencil paper is classifiable as paper of all kinds under the general goods entry because it is not expressly covered by the machinery-accessories entry. A mere functional connection with duplicating machines does not make stencil paper an accessory of those machines. Where one entry uses broad language to include paper of all kinds and other paper not specifically mentioned elsewhere, the goods fall within that general entry unless a more specific entry clearly applies. Accordingly, stencil paper falls under Entry 143 of the Andhra Pradesh General Sales Tax Act, 1957 and not under the entry for duplicating machine parts and accessories. Case-Laws VAT and Sales Tax Wed, 09 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158715