https://www.taxtmi.com/caselaws?id=161762 Craft paper was treated as "paper" under common parlance and commercial understanding because the term was not defined in the Act or notifications, and paper may include material used for writing, printing, wrapping and packing. The Court held that a product does not stop being paper merely because it can also serve packing purposes, but the notification's exclusion for units manufacturing paper had to be given full effect. On that basis, craft paper could not be reclassified as packing material to claim recognition certificate benefits and exemption, and the challenge to the amendment proceedings failed. en-us Thu, 11 Dec 1997 00:00:00 +0530 Wed, 05 Feb 2014 18:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161762 Craft paper was treated as "paper" under common parlance and commercial understanding because the term was not defined in the Act or notifications, and paper may include material used for writing, printing, wrapping and packing. The Court held that a product does not stop being paper merely because it can also serve packing purposes, but the notification's exclusion for units manufacturing paper had to be given full effect. On that basis, craft paper could not be reclassified as packing material to claim recognition certificate benefits and exemption, and the challenge to the amendment proceedings failed. Case-Laws VAT and Sales Tax Thu, 11 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161762