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TMI Blog1976 (10) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... the denomination of a specialised article is not decisive of the question whether the article is paper as generally understood. The word "paper" in the common parlance or in the commercial sense means paper which is used for printing, writing or packing purposes. We are, therefore, clear of the opinion that carbon paper is not paper as envisaged by entry No. 2 of the aforesaid notification. Regarding ribbon also to which the abovementioned rule of construction equally applies, we have no manner of doubt that it is an accessory and not a part of the typewriter (unlike spool) though it may not be possible to use the latter without the former. - C.A. No. 1773 of 1971, C.M. Writ Petition No. 2943 of 1969 - - - Dated:- 18-10-1976 - KHANNA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 1966-67, the respondent claimed that carbon paper not being paper falling within the ambit of entry No. 2 of the schedule to the aforesaid notification but a specialised article used for copying purposes, its turnover had to be assessed at the rate of 2 per cent prescribed for unclassified goods and not at the rate of 6 paise per rupee, i.e., 6 per cent, prescribed in the aforesaid notification. The respondent further claimed that ribbon being an accessory and not a part of the typewriter, its turnover could not be subjected to sales tax at the rate of 10 per cent prescribed inter alia for typewriters and parts thereof by Notification No. ST-1738/X-1012-1963 dated June 1, 1963. The Sales Tax Officer (Section IV), Kanpur, did not accede ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erden states as follows: Now, when we look at the words of an Act of Parliament, which are not applied to any particular science or art, we are to construe them as they are understood in common language. In Grenfell v. Commissioners of Inland Revenue[1876] 1 Ex. D. 242 at 248., Pollock, J., pointed out: As to the construction of the Stamp Act, I think it was very properly urged that the statute is not to be construed according to the strict or technical meaning of the language contained in it, but that it is to be construed in its popular sense, meaning, of course, by the words 'popular sense' that sense which people conversant with the subject-matter with which the statute is dealing would attribute to it. The word ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writing, or printing, or for packing, or for drawing on, or for decorating, or covering the walls. Now carbon paper which is manufactured by coating the tissue paper with a thermosetting ink (made to a liquid consistency) based mainly on wax, non-drying oils, pigments and dyes by means of a suitable coating roller and equalising rod and then passing it through chilled rolls cannot be used for the aforesaid purposes but is used according to The Randon House Dictionary of the English Language between two sheets of plain paper in order to reproduce on the lower sheet that which is written or typed on the upper sheet, i. e., making replicas or carbon copies, cannot properly be described as paper. It will be well at this stage to refer to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 5(1) of the Orissa Sales Tax Act, 1947, and that sale of stencil paper was, therefore, not taxable at the rate of 7 per cent but is exigible to tax at the rate of 5 per cent. In Commissioner of Sales Tax, U.P. v. S.N. Brothers [1973] 31 S.T.C. 302 (S.C.)., this Court while upholding the decision of the Allahabad High Court, which held that food colours and syrup essences are edible goods while dyes and colours and compositions thereof and scents and perfumes did not seem prima facie to connote that they are edible goods, observed: The words 'dyes and colours' used in entry No. 10 and the words 'scents and perfumes' used in entry No. 37 have to be construed in their own context and in the sense as or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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