https://www.taxtmi.com/caselaws?id=163113 The court determined that "craft paper" should be classified under entry 94(i) of the Kerala General Sales Tax Act, taxable at 4%, rather than as a "paper product" under entry 94(ii) taxable at 5%. The court rejected the Tribunal's application of the "user-test theory" and held that craft paper, in common parlance, is a type of paper. As a result, the court allowed all revision petitions, set aside the Tribunal's order, and ruled in favor of the assessee, dismissing pending interlocutory applications. 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 The court determined that "craft paper" should be classified under entry 94(i) of the Kerala General Sales Tax Act, taxable at 4%, rather than as a "paper product" under entry 94(ii) taxable at 5%. The court rejected the Tribunal's application of the "user-test theory" and held that craft paper, in common parlance, is a type of paper. As a result, the court allowed all revision petitions, set aside the Tribunal's order, and ruled in favor of the assessee, dismissing pending interlocutory applications. Case-Laws VAT and Sales Tax Wed, 02 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163113