1990 (7) TMI 362

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..... 2.. Question of law is: Whether the Tribunal was justified in treating the exercise books prepared out of paper as a different commodity than paper? 3.. Dealer purchased paper worth Rs. 21,297 during the year 1971-72 from M/s. Titagarh Paper Mills Ltd., Choudwar free of tax by giving declaration in form 34, for resale in Orissa. Instead of selling the paper as such, dealer converted it to .....

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..... this Court in Maharaja Book Depot v. State of Gujarat [1979] 2 SCR 138 and also by the ratio of the decision in Deputy Commissioner, Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Pio Food Packers [1980] 46 STC 63 (SC) ; AIR 1980 SC 1227. The appeal is accordingly allowed with no order as to costs. 5.. In view of the decision of the Supreme Court reversing the decision reported in [198 .....

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