9911796707
TMI Blog1970 (2) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... the period 1st April, 1966 to 30th June, 1966, as liable to tax at two per cent. under section 3 of the U.P. Sales Tax Act and that for the period 1st July, 1966 to 31st March, 1967, at the rate of six per cent. with reference to the entry "paper other than hand-made paper" in Notification No. ST-3124/X-1012 (4)-1964 dated 1st July, 1966. By the same order he also assessed the turnover of typewriter ribbons at the rate of ten per cent. with reference to the entry "typewriters, duplicating machines, calculating machines and tabulating machines and parts thereof", in Notification No. ST-1738/X-1012-1963 dated 1st June, 1963. A notice of demand has been issued to the petitioner requiring it to pay the tax assessed. Aggrieved by the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not the paper itself but the chemical medium with which it is coated. As a result of the coating, pressure applied to the surface of the carbon-paper produces a corresponding impression on the paper below it. What is of significance is the chemical coating. The paper on which the coating is spread is of secondary importance, inasmuch as it constitutes merely a convenient base for the coating. When carbon-paper is sold, it is not sold as tissue paper but as a material whose value and significance lies entirely in the chemical coating spread thereon. In the ordinary sense "paper" refers generally to the material used for writing, printing or wrapping. Carbon-paper, in our opinion, cannot be considered in that sense. A circular (No. 13 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considerations, in our judgment, typewriter ribbons cannot be considered as a part of typewriters and, therefore, cannot be assessed with reference to the entry "typewriters............and parts thereof" in the notification dated 1st June, 1963, at the rate of ten per cent. It was also pointed out on behalf of the petitioner that the aforesaid notifications dated 1st June, 1963, and 1st July, 1966, were made under section 3-A of the U.P. Sales Tax Act and, it is urged, they are invalid because section 3-A is ultra vires. It is said that section 3-A is ultra vires because it delegates essential legislative power to the State Government to make notifications prescribing the rate of tax and the point at which the tax will be levied in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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