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TMI Blog2012 (5) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... lance. As the duplex board is ordinarily a packing material though may be made out of paper, it would not be paper falling within the meaning of entry "paper of all kind".The question is answered accordingly in favour of the assessee-dealer and against the Revenue. - Sales/Trade Tax Revision No. 35 of 2010 - - - Dated:- 22-5-2012 - PANKAJ MITHAL, J. For the Appellant : Kunwar Saksena For the Respondent : The C.S.C. PANKAJ MITHAL J. The revision has been filed by the assessee-dealer against the order of the Commercial Tax Tribunal dated October 13, 2009 regarding levy of entry tax under the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 (hereinafter referred to as, the U.P. Entry Tax Act ) on duplex b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the purview of the entry tax. The word paper is not defined under the Act. Therefore, it has to be understood in its popular and commercial sense. Collins Concise Dictionary defines paper as a flexible material made in sheets from wood pulp or other fibres and used for writing on, decorating walls, or wrapping parcels . Wikipedia Encyclopaedia mentions that paper is a thin material mainly used for writing upon, printing upon or for packaging. It is produced by pressing together moist fibres, typically cellulose pulp derived from wood, rags or grasses and drying them into flexible sheets . The apex court in State of Uttar Pradesh v. Kores (India) Ltd. [1977] 39 STC 8 (SC); [1977] UPTC 46, had an occasion to consider the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c difference between two items and, therefore, duplex board is nothing but a variety and category of the card board. The core issue is whether the board or duplex board would fall within the meaning of paper of all kind . A Division Bench of this court in the case of Mahabir Industries, Saharanpur v. State of U.P. [1987] 65 STC 251 (All) [1986] UPTC 369. observed that answer to such question depends more on common sense and, therefore, the broad test to find out whether the product is paper is to see if a demand of paper is raised would it be able to satisfy the said demand. In other words, if a person is asked to bring a paper for ordinary use would he buy and bring the duplex board and whether the duplex board could act as a subs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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