1997 (1) TMI 516

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....rom outside the State and brings the same into local area. For the assessment years in question, the petitioner filed returns under the Act claiming exemption with respect to paper boards and duplex boards on the basis that the expression "raw material, component parts and inputs" under Explanation II to entry 16B of the Schedule to the Act excludes "paper". Thus, it was contended that no tax could be levied under the Act now. The assessing authority did not agree with this contention for all these years. Matters were carried in appeal to the appellate authority. The appellate authority also affirmed the view of the assessing authority. Therefore, the matter was carried further by way of second appeal to the Tribunal. The Tribunal referred ....

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....o not include agricultural produce, horticultural produce timber or wood of any species, silk cocoons, raw, throun or twisted silk, tobacco (whether raw or cured), cement, paper, electrical goods or such other inputs as may be notified by the State Government for purposes of exemption from tax under item 16B from time to time, but include aluminium ingots and ores of all kinds."   A notification was issued on June 19, 1985 in terms of Explanation II thereof which included certain items as falling outside the ambit of entry 16B and at item No. 5 paper is stated. 3.. Now, Sri Sarangan, learned Senior Advocate for the petitioner submits that the expression "paper" used in Explanation II and the notification issued thereunder would i....