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TMI Blog1973 (2) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... se as to the rate of tax on the turnover of these articles. The assessee's contention was that they were unclassified goods and their turnover was liable to tax at the general rate of 2 per cent., as prescribed by the charging section 3 of the U.P. Sales Tax Act (hereinafter referred to as the Act). The Sales Tax Officer, on the other hand, obviously relying upon a notification dated 1st July, 1966, held that these articles were paper and were liable to tax at 6 per cent. The assessee's appeal and revision were dismissed by the Assistant Commissioner (Judicial), Sales Tax, and by the revising authority. Hence this reference. The relevant notification is ST-3124/X-1012(4) dated 1st July, 1966. It is a notification under section 3-A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the coated paper is again passed through another set of rollers so that the chemicals are properly and evenly impregnated in the base paper. It is only these chemicals coating which are important for making the use of ammonia and ferro paper, otherwise it is nothing but an ordinary rough base paper. This ferro and ammonia paper has got only this specific use of obtaining prints and sketches of site plans and it cannot be used as an ordinary paper because of these special texture and its chemical properties." The word "paper" has not been defined in the Act or under the Rules, and, as such, it has to be given the meaning which it has in the ordinary parlance. Merely because these articles are called paper is not decisive of the quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the sales tax department that those articles could be regarded as dyes and colours and scents and perfumes. A similar question was examined by this court in Kores (India) Ltd., Kanpur v. State of U.P. and Another[1970] 26 S.T.C. 126. This very notification was considered with reference to carbonpaper. This is what the court observed: "It is an article primarily used for making an impression on paper so that a number of copies of writing or typing can be obtained by a single impression. The important element involved in the use of carbonpaper 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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