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TMI Blog2012 (8) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... alls under Entry 69(i). It attracts tax at the rate of 4% and it will not fall under the unscheduled goods under sub-Section 1(b) of Section 4 of the Act. - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... cilities? iii) Whether in the facts and circumstances of the case, the respondent is justified in law to hold 'post-it-paper' as not paper and considering it as a distinct commercial commodity from paper of all kinds? iv) Whether in the facts and circumstances of the case, the order of the respondent is sustainable in law? 4. Sri.H.N.Srinivasa Rao, learned counsel appearing for the appellant contended that the order passed by the Commissioner for Commercial Taxes is contrary to law. The appellant contends that he imports jumbo rolls of different colour and rolls of papers contain strips of adhesive on one side. These are meant for converting into 'post-it-paper' by cutting into different sizes. The sheets and rolls of paper contain strips of adhesive on one side. The paper sheets are cut into long pieces by mechanical system, long paper then cut into the required size and prepare Post-it-Paper. While importing the said paper, customs department treated it as paper and duty has been paid. The Commissioner has accepted it as paper. Entry 69(i) of the Act includes all kinds of paper without stipulating the use or utility to which the said papers are put to use. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heduled goods and it will not fall under entry 69(i) and liable to tax at the rate of 12.5% under Section 4(1)(b). Insofar as Scotch Magic Self-Adhesive Tape is concerned, it falls under Entry 143 of the notification dated 30th September 2005 and liable to be taxed at the rate of 4% under Section 4(1)(a)(ii) of the Act. The application seeking for review was also rejected by the ACAR. Being aggrieved by the said order, the appellant preferred STA No.10/2000 before this Court and this court quashed the order passed by the ACAR and remanded the matter to the Commissioner to reconsider the same whether the paper is known as 'post-it-paper', which contains adhesive on one side of the paper which will be generally used as a 'flag' and used for writing purpose falls under Entry 69(i) of the III Schedule. The Commissioner after examining the matter held that by cutting the paper into different sizes with the adhesive, a new commercial commodity distinct from the paper which cannot fall under Entry 69 and Entry 71 of the Act. Hence the said commodity has to be regarded as an unscheduled item liable to be taxed under sub-Section 1(b) of Section 4 of the Act. The said order h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expression " paper of all other kinds........" The use of word "other is not without significance. On the face of it is indicates that all items mentioned in sub-entry (1) are also kinds of paper including particulars kind of cards and boards mentioned in the sub-entry and sub- entry(2) covers " paper of all other kinds ", i.e., other than the kinds of paper covered by sub- entry(1). If that is so, there is no good reason why "mill board" should not be taken as covered by the expression "all other kinds of paper" xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx The normal function of the word "including" in an entry, to our mind, is to indicate that the items following the work "including" are though of the type of the main item in the entry, there could be some doubt as to whether the main entry covered them or not and, therefore, the legislature specially mentioned those items in the entry to remove scope for any doubt. In other words, the items so included with the prefix "including" would be of the type about which there could be some doubt as to whether they are covered or not by the main entry. The i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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