https://www.taxtmi.com/caselaws?id=167971 The term "paper" under the Uttar Pradesh entry tax law must be understood in its popular and commercial sense because it is undefined in the Act. Applying the common parlance test, the relevant question is whether the commodity is ordinarily bought as paper for ordinary use and satisfies a demand for paper. Duplex board is understood as a packing material made of paper, and goods used only for packing do not answer the description of paper in common parlance. On that basis, duplex board was held to fall outside the entry "paper of all kind" and therefore not taxable under that entry. en-us Tue, 22 May 2012 00:00:00 +0530 Wed, 07 Jan 2015 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167971 The term "paper" under the Uttar Pradesh entry tax law must be understood in its popular and commercial sense because it is undefined in the Act. Applying the common parlance test, the relevant question is whether the commodity is ordinarily bought as paper for ordinary use and satisfies a demand for paper. Duplex board is understood as a packing material made of paper, and goods used only for packing do not answer the description of paper in common parlance. On that basis, duplex board was held to fall outside the entry "paper of all kind" and therefore not taxable under that entry. Case-Laws VAT and Sales Tax Tue, 22 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167971