1996 (5) TMI 404

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....stion of law which has fallen for our consideration is as to what was the rate of tax applicable to paper napkins during the period April 1, 1984 to March 31, 1985. 2.. According to the petitioner, the paper napkins sold by it can be subjected to tax at the rate of 8 per cent being covered by Sl. No. 125 of the Second Schedule to the Karnataka Sales Tax Act, 1957 (in short, "the Act") or at the....

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....ee and the revenue are referable to two entries in the Second Schedule to the Act which are at Sl. Nos. 65 and 125 thereof. These entries read as under: "Sl. No. 65.-Toilet articles except toilet soaps and such other toilet articles as may be specified by the State Government by notification in the Official Gazette. Explanation IV appearing under this entry has defined 'toilet articles' to m....

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....h used at meals for wiping the fingers and lips. It is a matter of common knowledge that of late now a days for the sake of convenience on good many occasions napkins made of paper instead of cloth are used for the said purpose. 6.. Though the word "paper" has not been defined under the Act, but in the case of State of Uttar Pradesh v. Kores (India) Ltd. [1977] 39 STC 8, the Supreme Court has h....

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.... species of "paper" in the said entry, the commodity must first be established to be "paper" in the sense it has been interpreted by the Supreme Court. The Bench decision of this Court in the case of R.N. Dongare v. State of Karnataka [1990] 77 STC 462 is of no help to the petitioner because the words "plastic materials" as appearing in the expression "all articles made of plastics....." impugned ....