1993 (9) TMI 328

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..... s a dealer in paper. We are concerned with the assessment year 1987-88. One of the questions raised before the Sales Tax Appellate Tribunal was whether "ammonia paper" will come within entry 97 of the First Schedule to the Kerala General Sales Tax Act or will fall within the general charging section assessable at multi-point. The assessing authority, the first appellate authority and the Appellate .....

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..... rst sale in 8 print), cardboards and the State by a dealer who is their products liable to tax under section 5 ---------------------------------------------------------------------------------- In Commissioner of Sales Tax v. Macneill Barry Ltd. [1986] 61 STC 76, the Supreme Court had to consider whether "ammonia paper or ferro paper" is paper in the popular sense of the term. Pathak, J., as .....

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..... a word which is not defined in the Act has to be understood according to its popular and commercial sense with reference to the context in which it occurs. They should be understood in common language. In the said case, the question was whether "cellophane" can be considered as "paper". After referring to the decisions on the subject, a Division Bench of our Court held thus: "....... When a per .....

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