https://www.taxtmi.com/caselaws?id=41633 Chemically coated and specially processed ammonia paper and ferro paper were considered in the context of whether they fell within the sales tax entry for "paper other than hand made paper" under the U.P. Sales Tax Act notification. The controlling approach was the common parlance test: paper must be understood by its ordinary commercial meaning and by the uses ordinarily associated with paper. Because these goods were used only for obtaining prints and sketches of site plans, and not for printing, writing, packing, or other ordinary paper uses, they were treated as outside the entry and not taxable as paper of that description. en-us Tue, 19 Nov 1985 00:00:00 +0530 Fri, 24 Apr 2015 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41633 Chemically coated and specially processed ammonia paper and ferro paper were considered in the context of whether they fell within the sales tax entry for "paper other than hand made paper" under the U.P. Sales Tax Act notification. The controlling approach was the common parlance test: paper must be understood by its ordinary commercial meaning and by the uses ordinarily associated with paper. Because these goods were used only for obtaining prints and sketches of site plans, and not for printing, writing, packing, or other ordinary paper uses, they were treated as outside the entry and not taxable as paper of that description. Case-Laws VAT and Sales Tax Tue, 19 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41633