1977 (3) TMI 135

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....gainst the order of the Sales Tax Appellate Tribunal, the only question that arises for consideration is whether the PVC coated paper, which is the subject-matter of consideration, falls under entry 117 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, read with section 3(2) thereto so as to make the turnover of the sales of this item subject to single point tax. It is necessary....

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....ographic and photographic paper: Provided that, if any paper has suffered tax under any one of the subitems mentioned above, it shall not be again subject to tax under any other sub-item aforesaid."   This entry clearly indicates that it has been couched in the most comprehensive language with a view to take in every type, kind or sort of paper, not merely those that have been enumerate....

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....n comprehenced by the other expression "all other kinds of paper". Hence, we are concerned with an entry which is couched in such widest possible terms. As far as the present PVC coated paper is concerned, it is admitted that the basic material is the paper over which a coat of PVC has been given. This PVC paper is supposed to be used in book-binding, manufacture of suit-case, jewel box, album, et....

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....ch we are concerned. The learned counsel also pointed out that a perusal of the entry will show that only two items, which had been subjected to a different manufacturing process have been included, namely, "coated board" and "carbon paper", thereby showing that other kinds of papers which had been subjected to some other process will not fall within the entry. We are unable to accept this content....