STATE OF ORISSA Vs. GESTETNER DUPLICATORS P LTD

JUDGEMENT

(1.) THIS is a reference made under section 24 (1) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the Act), by the Additional Sales Tax Tribunal, Orissa, at the instance of the State of the following questions for determination of this court :

(2.) PAPER has admittedly no definition under the statute or in any sister legislation and, therefore, must be given the meaning attributed to the word in common parlance. The Shorter Oxford Dictionary says that paper is "a substance composed of fibres interlaced into a compact web, made form linen and cotton rages, straw, wood, certain grasses, etc. , which are macerated into a pulp, dried, and pressed; it is used for writing, printing or drawing on, for wrapping things in, for covering the interior of walls, etc. Also applied to other substances used for writing upon,. . . . . . " Stencil is said to be a piece of thin sheet metal, leather, paper or the like, having a pattern perforated or cut out, through which a pigment may be applied to a surface to be marked or decorated (Webster's Universal Dictionary ). Corpus Juris Secundum, Vol. 82, page 1052, gives meaning to "stencil" by saying :

(3.) KEEPING the true test that is usually applied in deciding a dispute of this type we are of the view that stencil paper is not paper within the meaning of serial No. 7-A of the notification. Therefore, the higher rate of tax at 7 per cent is not applicable to sale of stencil paper. Sales of it is exigible to tax at the rate of 5 per cent under the Act. Our answers to the questions referred, therefore, shall be :