https://www.taxtmi.com/caselaws?id=159652 Waste paper used as raw material for manufacturing paper was held to fall within the expression "paper" in Explanation II to Entry 16-B of the Karnataka Tax on Entry of Goods Act, 1979, so the exemption from entry tax applied. The Court read the exemption provision in its ordinary and purposive sense, holding that taxing words must be construed to advance the object of the entry and that no unstated distinction between paper and waste paper could be imported when the Legislature had not expressly made one. On that interpretation, the assessments and appellate orders were set aside. en-us Tue, 16 Jun 1998 00:00:00 +0530 Thu, 28 Nov 2013 17:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159652 Waste paper used as raw material for manufacturing paper was held to fall within the expression "paper" in Explanation II to Entry 16-B of the Karnataka Tax on Entry of Goods Act, 1979, so the exemption from entry tax applied. The Court read the exemption provision in its ordinary and purposive sense, holding that taxing words must be construed to advance the object of the entry and that no unstated distinction between paper and waste paper could be imported when the Legislature had not expressly made one. On that interpretation, the assessments and appellate orders were set aside. Case-Laws VAT and Sales Tax Tue, 16 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159652