https://www.taxtmi.com/caselaws?id=170960 Post-it paper was held to remain classifiable as paper where, in ordinary and commercial understanding, its essential character continued to be that of paper despite being cut into sizes and having adhesive on one side. An inclusive entry for "paper of all kinds" was construed broadly to cover the commodity, and the residuary provision applied only where no specific entry covered the goods. The commodity was therefore brought within the specific paper entry and excluded from residuary taxation. en-us Thu, 30 Aug 2012 00:00:00 +0530 Sat, 04 Jul 2015 12:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170960 Post-it paper was held to remain classifiable as paper where, in ordinary and commercial understanding, its essential character continued to be that of paper despite being cut into sizes and having adhesive on one side. An inclusive entry for "paper of all kinds" was construed broadly to cover the commodity, and the residuary provision applied only where no specific entry covered the goods. The commodity was therefore brought within the specific paper entry and excluded from residuary taxation. Case-Laws VAT and Sales Tax Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170960