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TMI Blog1973 (7) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... ges on the dates when the printed material was delivered. In other cases, it is found that he has issued both the bills on the same dates, the dates on which the printed material was delivered. The petitioner was assessed to sales tax for the entire amount he received both for the sale of paper and for printing charges. The petitioner disputed the levy; and the matter came to this court once. This court remanded the case for fresh consideration indicating that the petitioner would be liable to sales tax only if what he delivered to his customers-the printed material-was "paper products". After the remand, the Tribunal considered the matter afresh and held that what the petitioner delivered to his customers was paper product. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is viewed as one, then the supply of the paper for printing will only be incidental. if so, the supply of the printed material will not be sale of goods and the transaction will not be taxable either. The second mode of looking at the question is to treat the contract as really two contracts, one for the supply of paper and the other a contract for printing. Then, the first contract for the supply of paper will involve a sale of goods and that is taxable too. But, in the case before us, paper is taxable only at the first sale point; and the petitioner's sale not being the first sale, is not taxable. Therefore, even if the transaction is to be viewed in this manner, even then the sale of paper cannot be taxed. And the money received as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d has become a product of paper may not be correct. Authorities have been placed before us regarding the meaning of the word "paper" and also regarding the meaning of the expression "paper product". Paper evidently has two meanings, one a restricted meaning and the other a wider or extended meaning. "Paper" is not defined in the Sales Tax Act; and, therefore, the word has to be given the meaning it has in common parlance or in popular language, i.e., the word must be understood in the sense in which people conversant with the subject-matter of the statute understand it (vide Ramavatar Budhaiprasad v. The Assistant Sales Tax Officer, Akola [1961] 12 S.T.C. 286 (S.C.).). The Shorter Oxford English Dictionary sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per credit", etc. These wider or extended meanings are special meanings; and in the Kerala General Sales Tax Act, with which we are dealing, the word "paper" is presumably used only in the first meaning, the meaning the word has in common parlance-the meaning the word has in popular language-and not in any wider or special connotation. The Shorter Oxford English Dictionary defines "product", inter alia, as "that which is produced by any action, operation, or work". If this meaning of the word "product" is applied to the case before us, it may certainly be said that the printed material is a "product"; it is a product of the action, operation, or work-the printing. But, can it be said t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inion that the printed material supplied by the petitioner to the High Court is not paper product, we fail to understand how similar printed material supplied by him to his other customers can be paper product. We shall now refer to the decision of this court by Isaac, J., in Srinivasa Printing Works v. Sales Tax Officer, Kasaragod [1967] 20 S.T.C. 278, which was brought to our notice and on which some reliance was also placed. The petitioner in that case executed job-works as printer; and he was taxed on the amounts received by him in consideration for such works. Our learned brother held that the execution of works done by a printer did not involve any "sale", nor did the charges received by him constitute "turnover". ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diaries are not paper products, though they still retain the characteristic of paper to some extent. However, we need not pursue the matter further in this case. In the same decision, the learned Judge has said that paper product means "an article different from paper" and "something produced with or out of" paper. This appears to be quite obvious. But, this does not solve the problem. It is suggested during the course of the arguments before us that for "paper" to become a "paper product" the main characteristic or the main utility of paper must be lost and a new characteristic or a new utility is acquired. The main characteristic or utility of paper is to be printed upon, to be drawn upon, to be w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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