AIR 1977 SUPREME COURT 132 ::1977 TAX. L. R. 1601 ::1977 SCC (Tax) 40 ::1976 U J (SC) 876 ::1976 4 SCC 477 ::1977 9 Lawyer 158 ::39 STC 8 ::1977 (1) SCJ 407 ::1977 (1) SCWR 565 ::1977 (1) SCR 837 ::1977 UPTC 46

Supreme Court Of India

(From: (1970) 26 STC 126 (All))

Hon'ble Judge(s): H. R. Khanna, Jaswant Singh , JJ

(A) Uttar Pradesh Sales Tax Act (15 of 1948) , S.3A— Notification No. ST-3124/X-1012 (4) -1964, D/- 1-7-1966 Sch. Item No. 2 - Expression "paper other than hand paper" - Carbon paper is not covered by expression. Words and Phrases - "Paper". Carbon paper is not paper covered by the expression "paper other than hand paper" in Item 2 of the Notification and cannot be taxed thereunder. The word "paper" not having been defined either in the U. P. Sales Tax Act or the Rules made thereunder it has to be understood according to the well established canon of constructions in the sense in which persons dealing in and using the article understand it. 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 pariance or in the commercial sense means paper which is used for printing, writing or packing purposes.(Para 16) (B) Uttar Pradesh Sales Tax Act (15 of 1948) , S.3A— Notification No. ST-1738/X-1012-1963, D/- 1-6-1963 - Sch. Entry "typewriters and parts thereof" - "Typewriter ribbons" do not come within the expression and cannot be taxed thereunder Words and Phrases - Typewriter ribbon. ....