1993 (9) TMI 328

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....an assessee under the Kerala General Sales Tax Act, 1963. The respondent is the Revenue. The petitioner is a dealer in paper. We are concerned with the assessment year 1987-88. One of the questions raised before the Sales Tax Appellate Tribunal was whether "ammonia paper" will come within entry 97 of the First Schedule to the Kerala General Sales Tax Act or will fall within the general charging se....

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....----------------------------------------------------------------- 97 Paper (other than newsAt the point of first sale in 8 print), cardboards and the State by a dealer who is their products liable to tax under section 5 ---------------------------------------------------------------------------------- In Commissioner of Sales Tax v. Macneill & Barry Ltd. [1986] 61 STC 76, the Supreme Cour....

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....rally used......." As stated in Sree Rama Trading Company v. State of Kerala [1971] 28 STC 469 (Ker); 1971 KLT 609, a word which is not defined in the Act has to be understood according to its popular and commercial sense with reference to the context in which it occurs. They should be understood in common language. In the said case, the question was whether "cellophane" can be considered as "pape....