1991 (9) TMI 318

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.... paper and boards. He also undertakes an ancillary business of cutting papers on cooly basis, whenever they are asked to do such work on paper or board. It is stated that some of the purchasers of paper and board would request the assessee to have the paper or board cut to particular sizes. For the assessment year 1977-78 the assessee returned a total turnover of Rs. 5,99,536 and a taxable turnove....

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....ling during the period. The assessing authority found that the assessee had purchased "white duplex board" for Rs. 73,307.52 and had sold the same for Rs. 82,104.42. He therefore assessed the sale of boards at 8 per cent under entry 117 of the First Schedule to the Act. 2.. On appeal the Appellate Assistant Commissioner agreed with the assessee that the assessee had treated the commodity as was....

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....nakiraman for the assessee strenuously contended that the assessee had purchased only second quality of boards at a lesser price and he had mixed the same along with other waste paper and sold the same as waste paper or board. Therefore, according to him, the sale of waste board will not come under entry 117 of the First Schedule to the Act. He also points out that the entry 117 of the First Sched....

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....r of Sales Tax v. Macneill & Barry, Ltd. [1986] 61 STC 76 (SC) is certainly not justified. In that case ammonia paper or ferro paper was made of paper after applying a chemical process and giving a coating thereon. There is some indication in the said judgment that paper used for printing, writing or for packing would normally come under the word "paper". The Supreme Court held that ammonia pap....