https://www.taxtmi.com/caselaws?id=160063 Waste paper is treated as "paper" within entry 3 of Part P of the Second Schedule to the Karnataka Sales Tax Act, 1957, because the entry covers "paper (all kinds)" and is drafted broadly enough to include varieties not confined to writing, printing or packing. As the commodity falls within a specific schedule entry, it cannot be assessed at the residuary rate as unscheduled goods. The article therefore states that waste paper is taxable under the specific entry and not under section 5(1) as unscheduled goods. en-us Mon, 12 Jun 2000 00:00:00 +0530 Sat, 07 Dec 2013 18:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160063 Waste paper is treated as "paper" within entry 3 of Part P of the Second Schedule to the Karnataka Sales Tax Act, 1957, because the entry covers "paper (all kinds)" and is drafted broadly enough to include varieties not confined to writing, printing or packing. As the commodity falls within a specific schedule entry, it cannot be assessed at the residuary rate as unscheduled goods. The article therefore states that waste paper is taxable under the specific entry and not under section 5(1) as unscheduled goods. Case-Laws VAT and Sales Tax Mon, 12 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160063