https://www.taxtmi.com/caselaws?id=258114 Electrical insulated press board manufactured from paper pulp was held not to be "paper of all kinds" under Serial No. 69 of the Third Schedule to the Karnataka Value Added Tax Act, 2003. The court applied common parlance and trade parlance principles, considering the commodity's character, function, use and commercial identity, and found that the product is understood as an electrical insulation material used in transformers rather than as paper for writing, printing, packing or similar purposes. Its specialised manufacture did not bring it within the inclusive wording of the entry, so the commodity was taxable under the residuary entry as other goods. en-us Wed, 20 Aug 2014 00:00:00 +0530 Wed, 21 Oct 2015 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258114 Electrical insulated press board manufactured from paper pulp was held not to be "paper of all kinds" under Serial No. 69 of the Third Schedule to the Karnataka Value Added Tax Act, 2003. The court applied common parlance and trade parlance principles, considering the commodity's character, function, use and commercial identity, and found that the product is understood as an electrical insulation material used in transformers rather than as paper for writing, printing, packing or similar purposes. Its specialised manufacture did not bring it within the inclusive wording of the entry, so the commodity was taxable under the residuary entry as other goods. Case-Laws VAT and Sales Tax Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258114