Asian Reprographics Pvt. Ltd. vs State of A.P.

P. Venkatarama Reddi, J.—In view of the wide language employed in entry 143 of the First Schedule with the opening words "paper of all kinds" followed by inclusive clause and thereafter followed by specification of certain varieties of papers which may or may not be understood as paper in common parlance, the Tribunal recorded the conclusion that ammonia paper also falls within the purview of entry 143 of the first Schedule. The decision of the Supreme Court in Commissioner of Sales Tax, U.P. Vs. Macneill and Barry Ltd., Kanpur, and that of the Kerala High Court in Sree Rama Trading Company v. State of Kerala [1971] 28 STC 469 were rightly distinguished by the Tribunal. We find no error of law, In fact, if ammonia paper is excluded from entry 143, it attracts tax at higher rate which will not be in the general interests of dealers/consumers though in the particular case, it suits the assessee to raise the contention that ammonia paper does not fall under entry 143. We see no ground to admit the tax revision cases.

The tax revision cases are dismissed. No costs.