Case: State Of Uttar Pradesh Vs. M/S. Kores (India) Ltd

are macrated into a pulp, dried and pressed; it is used for writing. printing, or drawing on, for w rapping things in, for covering the interior of wails, etc."In Encyclopaedia Britannica, (Volume 13), (15th Edition), paper has been defined as the basic material used for written communication and t he dissemination of information." 5. In the Unabridged Edition of "The Randon House Dicitionary of the English Language", the word paper has been defined as "a substance made from rags, straw wood or other fibrous material, usually in thin sheets, used to bear writing or printing or for wrapping things, decorating walls etc." 6. From the above definitions, it is clear that in popular parlance, the word paper is understood as meaning a substance which is used for bearing, writing, or printing, or for packing, or for drawing on, or for decorating, or covering the walls. Now carbon paper which is manufactured by coating the tissue paper with a thermo-setting ink (made to a liquid consistency) based mainly on wax, non drying oils, pigments and dyes by means of a suitable coating roller and equalising rod and then passing it through chilled rolls cannot be used for the aforesaid purposes but is used. according to The Randon House Dictionary of the English Language between two sheets of plain paper in order to reproduce on the lower sheet that which is written or typed on the upper sheet i.e. making replicas or carbon copies cannot properly be described as paper. 7. It will be well at this stage to refer to a few decisions which confirm our view. 8. In Kilburn &Co. Ltd. v. Commissioner of Sales Tax U.P., Lucknow(31 S.T.C. 625.) a Bench of Allahabad High Court while examining the very same entry in the Notification with which we are concerned in the instant case and holding that "Ammonia paper and ferro paper used for obtaining prints and sketches of site plans are not paper us understood generally an d, therefore, will not come within the expression paper other than hand-made paper as used in Notification No. ST 3124/X-1012(4) dated 1st July, 1966, issued under section 3-A of the U.P. Sales Tax Act, 1948" observed:--"The word paper has not been defined in the Act or the Rules, and, as such, it has to be given the meaning which it has in ordinary parlance. Paper, as understood in common parlance, is the paper which is used for printing. writing and packing purposes." 9. In Sree Rama Trading Company v. State of Kerala(28 S.T.C. 469.) the High Court of Kerala after a good deal of research held that cellophane is not paper coming within entry 42 in the First Schedule to the Kerala General Sales Tax Act, 1963, as it stood at the time relevant to the year 1966-67. 10. In State of Orissa v. Gestetner Duplicators (P) Ltd. (33 S.T.C. 333.) the High Court of Orissa held that stencil paper was not paper within the meaning of serial No. 7-A of the Schedule to the Notification issued by the State Government under the first proviso to section 5(1)of the Orissa Sales Tax Act, 1947 and that sale of stencil paper was, therefore, not taxable at the rate of 7 per cent but is exigible to tax at the rate of 5 per cent. 11. In Commissioner of Sates Tax, U.P, v. S.N. Brothers (31 S.T.C. 302.) this Court while upholding the decision of the Allahabad High Court which held that food colours and syrup essences arc .edible goods while dyes and colours and compositions thereof and scents and perfume did not seem prima facie to connote that they are edible goods observed:"The words dyes and. colours used in entry No. 10 and the words: scents and perfumes used in entry No. 37 have to be construed in their own context and in the sense, as ordinarily understood and attributed to these words by people usually conversant with and dealing in such goods. Similarly, the words "food colours" and "syrup essences", which are descriptive of the class of goods the sales of which are to be taxed under the Act, have to be construed in the sense in which they are popularly understood by those who deal in them and who purchase and use them." Bearing in mind the ratio of the above mentioned decisions, it is quite clear that the mere fact that the word paper forms part of the denomination of a specialised article is not decisive of the question whether the article is paper as generally understood. the word paper in the common parlance or in the commercial sense means paper which is used for printing, writing or packing purposes. We are, therefore, clear of opinion that Carbon paper is not paper as envisaged by entry 2 of the aforesaid Notification. 12. Regarding ribbon also to which the above mentioned rule construction equally applies, we have no manner of doubt that it an accessory and not a part of the typewriter (unlike spool) though it may not be possible to use the latter without the former. Just as aviation petrol is not a part of the aero- plane nor diesel is a part of a bus in the same way, ribbon is not a part of the type- writer though it may not be possible to type o ut any matter without it. 13. The very same question with which we are here confronted came up for decision before the High Court of Mysore in State of Mysore v. Kores (India) Ltd. (26 S.T.C. 87.) where it was held:"Whether a typewriter ribbon is a part of a typewriter is to be considered in the light of what is meant by a typewriter in the commercial sense. Typewriters are being sold in the market without the typewriter ribbons and therefore typewriter ribbon is not an essential part of a typewriter so as to attract tax as per entry 18 of the Second Schedule to the Mysore Sales Tax Act, 1957." 14.

Decision (1 = appeal accepted, 0 = rejected): 0

Explanation:
0[ds]From the above definitions, it is clear that in popular parlance, the word paper is understood as meaning a substance which is used for bearing, writing, or printing, or for packing, or for drawing on, or for decorating, or covering the walls. Now carbon paper which is manufactured by coating the tissue paper with a thermo-setting ink (made to a liquid consistency) based mainly on wax, non drying oils, pigments and dyes by means of a suitable coating roller and equalising rod and then passing it through chilled rolls cannot be used for the aforesaid purposes but is used. according to The Randon House Dictionary of the English Language  between two sheets of plain paper in order to reproduce on the lower sheet that which is written or typed on the upper sheet i.e. making replicas or carbon copies cannot properly be described as paperBearing in mind the ratio of the above mentioned decisions, it is quite clear that the mere fact that the word paper forms part of the denomination of a specialised article is not decisive of the question whether the article is paper as generally understood. the word paper in the common parlance or in the commercial sense means paper which is used for printing, writing or packing purposes. We are, therefore, clear of opinion that Carbon paper is not paper as envisaged by entry 2 of the aforesaid NotificationRegarding ribbon also to which the above mentioned rule construction equally applies, we have no manner of doubt that it an accessory and not a part of the typewriter (unlike spool) though it may not be possible to use the latter without the former. Just as aviation petrol is not a part of the aero- plane nor diesel is a part of a bus in the same way, ribbon is not a part of the type- writer though it may not be possible to type o ut any matter without it.