https://www.taxtmi.com/caselaws?id=43359 Teleprinter rolls, adding machine rolls and computer output papers were held to fall within "paper" under Entry 125 of the Second Schedule to the Karnataka Sales Tax Act, 1957. The court applied common or popular parlance, not central excise classification, and found that paper does not lose its identity merely because it is cut, rolled or adapted for machine use. Their ordinary use as writing or printing media supported classification as paper. The contention regarding printed forms and punch-cards was not finally decided because it was not raised before the authorities below. en-us Fri, 21 Dec 1984 00:00:00 +0530 Fri, 16 Aug 2013 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43359 Teleprinter rolls, adding machine rolls and computer output papers were held to fall within "paper" under Entry 125 of the Second Schedule to the Karnataka Sales Tax Act, 1957. The court applied common or popular parlance, not central excise classification, and found that paper does not lose its identity merely because it is cut, rolled or adapted for machine use. Their ordinary use as writing or printing media supported classification as paper. The contention regarding printed forms and punch-cards was not finally decided because it was not raised before the authorities below. Case-Laws VAT and Sales Tax Fri, 21 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43359