https://www.taxtmi.com/caselaws?id=167969 Processing bulk paper by cutting, perforating, printing rows, columns and logos, and inserting carbon sheets produces commercially distinct computer stationery rather than the original paper. The finished product has a separate identity and use, so second-sale exemption is unavailable; the contrary claim also conflicts with treating the goods as manufactured products. The rebate under entry 106 is confined to tax paid on paper used to manufacture notebooks. Computer printing paper containing printed matter, perforations and embedded carbon paper is not a notebook, so the rebate cannot be extended by analogy. The assessments consequently remain taxable at the full rate. en-us Wed, 16 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167969 Processing bulk paper by cutting, perforating, printing rows, columns and logos, and inserting carbon sheets produces commercially distinct computer stationery rather than the original paper. The finished product has a separate identity and use, so second-sale exemption is unavailable; the contrary claim also conflicts with treating the goods as manufactured products. The rebate under entry 106 is confined to tax paid on paper used to manufacture notebooks. Computer printing paper containing printed matter, perforations and embedded carbon paper is not a notebook, so the rebate cannot be extended by analogy. The assessments consequently remain taxable at the full rate. Case-Laws VAT and Sales Tax Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167969