COMMISSIONER OF SALES TAX, U.P. v. NONE

Learned counsel for the Commissioner of Sales Tax has invited our attention to Habaraja Book Depot v. State of Qijarat, [1979] 2 S,C,l{, 138, where this Court laid down that exercise books were included within the term "paper" mentioned in sub-cl. (vii) of Cl. (a) of s. 2 of the Essential Commodities Act, 1955 and in Item 13 of Schedule I to the Gujarat Essential Articles Dealer (Regulation) order 1971. The learned Judges supported their con clusion by reference to the object and purpose of the Act and the Regulation order. That case in our opinion, is distinguishable from the instant case. On the contrary, more to the point is the decision of the Orissa High Court in State of Orissa v. Gestetoer Duplicators {P) Ltd., (1974] 33 S.T.C. 333, .where it was held that stencil paper was not paper within the meaning of serial No. the State 7A of Government under the first proviso to sub-a. (1) of s.5 of the Orissa Sales Tax Act, 1947. the Schedule to the notification issued by A.ocordingly, we agree with the High Court that ammonia paper and ferro paper does not fall within the entry "paper other than hand made paper" in notification No. ST-3124/X-1012(4) - 1965 dated July 1, 1966. The appeal is dismissed with costs. A B c D A.P.J, Appeal dismissed.