2012 (5) TMI 564

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d" at the rate of four per cent. In the instant revision preferred on behalf of the assessee-dealer the moot question which has been raised for answer is as under: Whether duplex board is taxable under the Uttar Pradesh Tax on Entry of Goods into Local Areas Act in view of notification dated October 31, 2011 which provides for levy of entry tax on "paper of all kind excluding newsprint"? The assessee-dealer is a company under the Companies Act, 1956 and is engaged in the manufacture of craft paper and duplex board. The dispute in the present revision is confined to levy of entry tax on duplex board alone. Section 4 of the U.P. Entry Tax Act provides for levy and collection of entry tax on the entry of goods specified in the Sche....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ith the notification under the U.P. Sales Tax Act, 1940. The Supreme Court after considering the dictionary meaning of the word "paper" as contained in various dictionaries including the Shorter Oxford English Dictionary (Volume 2) (Third Edition), Encyclopaedia Britannica and the Random House Dictionary of the English language in paragraph 10 held as under: "From the above definitions, it is clear that in popular parlance, the word 'paper' is understood as meaning a substance which is used for bearing writing, or printing or for packing, or for drawing on, or for decorating, or covering the walls." In view of the above decision of the Supreme Court the meaning of the word "paper" stands well defined. "Duplex board" is gene....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gative then it would mean that the product, i.e., duplex board cannot be used as a paper and satisfy its demand. Applying the above analogy of the common parlance test, as the duplex board is ordinarily a packing material though may be made out of paper, it would not be paper falling within the meaning of entry "paper of all kind". In Commissioner of Sales Tax, U.P. v. Ram Paper Mills Ltd. [2004] 39 STR 349, His Lordship of this court affirmed the finding of the Tribunal that the duplex board is nothing but packing material and cannot be used as paper and thus dismissed the revision. In view of the above decisions, even though the definition of "paper" is of wide import which may include anything which is macerated into a pulp, dri....