https://www.taxtmi.com/caselaws?id=190929 Printed material prepared by a printer on paper supplied by him is not treated as a "paper product" for sales tax purposes merely because printing has been done on it. The Kerala High Court applied the ordinary commercial or common parlance test to the entry "paper" in Schedule I, holding that printing alone does not convert paper into a different commodity or into a product made out of paper. On that reasoning, books, pamphlets, records and similar printed matter are not ordinarily understood as paper products unless the finished article is commercially regarded as such. The disputed turnover was therefore outside item 42. en-us Wed, 26 Nov 1969 00:00:00 +0530 Thu, 09 Mar 2017 17:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190929 Printed material prepared by a printer on paper supplied by him is not treated as a "paper product" for sales tax purposes merely because printing has been done on it. The Kerala High Court applied the ordinary commercial or common parlance test to the entry "paper" in Schedule I, holding that printing alone does not convert paper into a different commodity or into a product made out of paper. On that reasoning, books, pamphlets, records and similar printed matter are not ordinarily understood as paper products unless the finished article is commercially regarded as such. The disputed turnover was therefore outside item 42. Case-Laws VAT and Sales Tax Wed, 26 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190929