Electrical Insulated Press Board taxed at 12.5% under KVAT, classified as electrical goods, not as general paper.

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....Classification of goods - Electrical Insulated Press Board - In the trade parlance, it is understood as electrical goods. Therefore, that may be the reason why the legislature took the pain to expressly state as to what are the types of paper included in the expression 'paper of all kinds'. They have excluded this particular type of paper - tax to be levied @12.5% under KVAT - HC....