https://www.taxtmi.com/caselaws?id=163113 Craft paper was held to fall within the "paper" entry under the Kerala sales tax schedule because classification must follow the commodity's ordinary and commercial identity. The court applied the common parlance test and held that the purchaser's end use, including sale mainly to carton manufacturers, is not a safe or determinative basis for treating paper as a paper product. Entry 94(ii) was read as covering articles made from paper, such as paper products, notebooks and printed materials, rather than paper itself. Craft paper was therefore classified under entry 94(i) and taxed at the lower rate applicable to paper. en-us Wed, 02 Jul 2008 00:00:00 +0530 Fri, 05 Dec 2014 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163113 Craft paper was held to fall within the "paper" entry under the Kerala sales tax schedule because classification must follow the commodity's ordinary and commercial identity. The court applied the common parlance test and held that the purchaser's end use, including sale mainly to carton manufacturers, is not a safe or determinative basis for treating paper as a paper product. Entry 94(ii) was read as covering articles made from paper, such as paper products, notebooks and printed materials, rather than paper itself. Craft paper was therefore classified under entry 94(i) and taxed at the lower rate applicable to paper. Case-Laws VAT and Sales Tax Wed, 02 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163113