1988 (4) TMI 395

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....ama Printing Press (Hyd.) Pvt. Ltd., Hyderabad. At the order of the customers and according to their specifications, it purchases paper, prints the specified material thereon, cuts them to proper dimensions and supplies to them. They are in the form of labels, or wrappers as they may be called, some of which are placed before us. The question is whether these labels and wrappers fall within entry....

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....ing is printed on wrapping paper it does not cease to be wrapping paper, but that depends upon the nature of printing. If the wrapping paper is printed with flowers or other attractive designs, it remains and continues to be wrapping paper. It must be remembered that entry 143 deals with all kinds of paper. The accent is upon Paper. But where wrapping paper is used to bring into existence differen....

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....it paper. Once paper is printed with specific material and cut into sizes as per the specification of the customers, as in this case, it ceases to be "paper" within the meaning of entry 143. Indeed this was the contention of the Revenue in the case reported in Bharat Litho Press v. State of Andhra Pradesh [1987] 67 STC 53 (AP). There the department contended that the labels and wrappers are not pa....