TaxTMI 
TaxTMI 
1993 (1) TMI 278
X X X X Extracts X X X X
X X X X Extracts X X X X
....hedule III to the Gujarat Sales Tax Act, 1969, but was covered by the expression 'paper, including newsprint and straw boards and card boards but excluding paper specified in entry 12 and entry 31A in this Schedule', as used in entry 31 of Schedule 11, Part A to the Gujarat Sales Tax Act, 1969?" 2.. The factual background in which this reference has arisen is the following: The opponent M/s. Dipak Lalbhai & Co. manufacturing printed wrappers sold white printed wrappers to Calico Mills as per invoice dated May 12, 1982, and requested the Deputy Commissioner of Sales Tax under section 62 of the Act, to determine the rate of tax payable on such sale. It was urged that the printed wrapper which was sold for packing of cotton cloth was nothin....
X X X X Extracts X X X X
X X X X Extracts X X X X
........; (iii) brown paper, craft paper, butter paper and cellophane paper (iiia)............ (iv) to (viii)......; (ix) Paper labels and such other packing materials as the State Government may, by a notification in the Official Gazette, specify for the purpose of this entry 31A. Art paper, suncoat, art card, art board, ivory card, chromo coated paper, cheque paper, imitation art paper, bible paper and silver cote art paper." 6.. The residuary entry No. 13 in Schedule III reads as under: "13. All goods other than those specified from time to time in sections 18 and 19A and in Schedules I and II and in the preceding entries." 7.. Mr. D.C. Dave, learned counsel appearing on behalf of M/s. H.V. Chhatrapati for the applicant-....
X X X X Extracts X X X X
X X X X Extracts X X X X
....do not have any merit. Prima facie the term "paper" appearing in entry 31 of Schedule II, Part A does not define the term. Hence it has to be understood in its common parlance meaning. Under entry 31 the term "paper" would also include newsprint, straw board and card board. It cannot therefore be said that the term would not include printed wrappers. If there are various species of paper because of different modes of manufacture and use, the meaning of genus is not narrowed down except by specific exclusion, and the only items which are excluded are in entry 12 and entry 31A. Even according to Mr. Dave the wrappers do not fall under entry 12, and, therefore, specific entry 31 relating to "paper" of all kinds except excluded category would g....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r for drawing on, or for decorating, or covering the walls. Now carbon paper which is manufactured by coating the tissue paper with a thermosetting ink (made to a liquid consistency) based mainly on wax, nondrying oils, pigments and dyes by means of a suitable coating roller and equalising rod and then passing it through chilled rolls cannot be used for the aforesaid purposes but is used according to 'The Randon House Dictionary of the English Language' between two sheets of plain paper in order to reproduce on the lower sheet that which is written or typed on the upper sheet, i.e., making replicas or carbon copies, cannot properly be described as paper." The emphasis was "on the common parlance test" and it was found that the paper coul....