1985 (11) TMI 56

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....cribed as "paper other than hand made paper" for the purposes of the notification No. ST-3124/X-1012(4)-1965 dated July 1, 1966 issued under the U.P. Sales Tax Act, 1948. 2.  The respondent assessee is a dealer in stationery and drawing material, and sells ammonia paper and ferro paper. In assessment proceedings under the U.P. Sales Tax Act, 1948 for the assessment year 1966-67 the assessee claimed that ammonia paper and ferro paper were liable to tax as unclassified goods at the rate of two per cent prescribed by Section 3 of the Act. The claim was not accepted by the Sales Tax Officer who held that ammonia paper and ferro paper fell under the entry "paper other than hand made paper" included in notification No. ST-3124/X-1012(4)-! 9....

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....rge being imposed on every sale in the series of sales through which the commodity may pass, commencing from the manufacturer to the ultimate retail dealer. It imposes a multi-point tax. Section 3 A of the Act, however, provides for the imposition of sales tax on one only of the sales of the commodity in the series of sales, the single point being specified by notification by the State Government. If ammonia and ferro paper fall under the entry "paper other than hand made paper" mentioned in notification ST-3124/X-1012(4)-1965 dated July 1, 1966 the turnover of ammonia and ferro paper sold by the assessee is liable to tax at six per cent. The charge is imposed on the sale either by the manufacturer or by the importer. Presumably, the assess....

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....d to light for a period of time during which the chemical evaporates resulting in the emergence of the print or sketch of the site plan. Plainly, ammonia paper and ferro paper cannot be regarded as paper in the popular sense of that term. Paper is used for printing or writing or for packing. Ammonia paper and ferro paper are not employed for any of the purposes and subjected to any of the processes for which a paper, as commonly understood, is generally used." In State of Uttar Pradesh and Another v. Kores (India) Ltd. - (1977) 39 S.T.C. 8, this Court held that carbon paper was not paper as envisaged by the relevant entry in notification No. ST-3124/X-1012(4)-1965, dated July 1, 1966, and referred to the fact that carbon paper was manufactu....