1996 (10) TMI 439

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....that arises for consideration, in this tax revision case, is whether stencil paper is taxable under entry 12 or entry 143 of the First Schedule to the Act. In the said order the Tribunal has taken the view, following its earlier order, that the turnover relating to the sale of stencil paper is taxable under entry 143 of the First Schedule. It is the correctness of this view that is assailed before us. 3.. The learned Special Government Pleader for Taxes has cited number of decisions before us to press the point that stencil paper is not a paper within the meaning of entry 143 and that it should be brought under entry 12 of the First Schedule. Of all the cases cited by the learned Special Government Pleader, one which deals with this issu....

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.... 16 -do1-8-1986 1-4-1995 Entry 143 Paper of all kinds (including paste-board, mill-board, straw board and card-board), that is to say- At the point of first sale in the State.        7 paise in the rupee 8-7-1983     (i) Cigarette tissue; Ins. as item 19 of Sixth Schedule.       (ii) Blotting, toilet or target tissue, teleprinter, typewriting, manifold, bank, bond or art paper, chrome paper, tub-sized paper, cheque paper, stamp paper, cartridge paper, parchment and coated board (including art board, chorme board and board for playing cards);     (iii) Printing and writing paper, packing and wrapping paper, straw board and....

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....serve for future use or to supply an emergency or which is addition or extra." Applying the test laid down in the said case, it cannot be held that stencil paper is an accessory to the duplicating machine. 5.. Now coming to entry 143 of the First Schedule, it is manifest that the entry is couched in very wide language. Apart from all kinds of paper, it takes in its fold all other kinds of paper and paper board not otherwise specifically mentioned above and includes carbon paper but excludes cinematographic and photographic paper from its purview. Entry 143 is much wider than the said item at serial No. 7-A of the notification issued by the Orissa Government. Entry 143 takes in its fold all kinds of paper unless they are specificall....