1974 (1) TMI 87

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....after referred to as the Act), by the Additional Sales Tax Tribunal, Orissa, at the instance of the State of the following questions for determination of this court: "(1) Whether stencil paper is paper as specified in serial No. 7-A of the schedule as notified by the State Government from time to time in exercise of the powers conferred by the first proviso to sub-section (1) of section 5 of th....

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....e of sales tax prescribed for these materials is 7 per cent. According to the State, stencil paper comes within this category. According to the assessee, stencil paper is an item not included in any of the specified items and, therefore, the rate of tax under the Act is 5 per cent. 2.. Paper has admittedly no definition under the statute or in any sister legislation and, therefore, must be give....

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.... sheet of any substance in which a figure, letter or pattern is formed by cutting completely through the plate." As it appears, stencil consists of various organic chemical compounds including nitro-cellulose fibres in order to give it a thin sheet like form. In order to use this for the purpose of duplicating, it has to be cut either by a typewriter or by a stylus pen so as to remove the chemical....

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.... 26 S.T.C. 126., the Allahabad High Court was called upon to find out whether carbon-paper would be paper. The court found that carbon-paper was not paper by saying: "When carbon-paper is sold, it is not sold as tissue paper but as a material whose value and significance lies entirely in the chemical coating spread thereon. In the ordinary sense 'paper' refers generally to the material used for....