https://www.taxtmi.com/caselaws?id=289207 Printed matter supplied by a printer from his own stock was held not to be a "paper product" under item 42 of Schedule I of the Kerala General Sales Tax Act, 1963. Applying common parlance, the Court reasoned that "paper products" means articles made out of paper in ordinary commercial understanding, not every item to which paper has merely been subjected to printing or another process. Books, pamphlets, diaries and similar printed materials do not become paper products merely because they are printed on paper. The Tribunal's view that any processing of paper converts it into a taxable paper product was rejected, and the levy was held unsustainable. en-us Thu, 12 Jul 1973 00:00:00 +0530 Mon, 20 Jul 2020 15:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289207 Printed matter supplied by a printer from his own stock was held not to be a "paper product" under item 42 of Schedule I of the Kerala General Sales Tax Act, 1963. Applying common parlance, the Court reasoned that "paper products" means articles made out of paper in ordinary commercial understanding, not every item to which paper has merely been subjected to printing or another process. Books, pamphlets, diaries and similar printed materials do not become paper products merely because they are printed on paper. The Tribunal's view that any processing of paper converts it into a taxable paper product was rejected, and the levy was held unsustainable. Case-Laws Indian Laws Thu, 12 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289207