ST 1738/X I012 1963 dated June 1, 1963.
Hence this appeal.
During the companyrse of the assessment proceedings for the assessment year 1956 57, the respondent claimed that carbon paper number being paper falling within the ambit of Entry No.
From the Judgment and order dated 20 2 1970 of the Allahabad High Court in Civil Misc.
The validity and companyrectness of this order in so far as it related to the levy of tax on carbon paper at 6 and ribbon at 10 was challenged by the respondent by means of the aforesaid writ petition before the High Court at Allahabad which by its aforesaid judgment and order allowed the same and quashed the levy.
2 of the Schedule to the aforesaid Notification but a specialised article used for companyying purposes, its turnover had to be assessed at the rate of 2 per cent prescribed for unclassi fied goods and number at the rate of 6 paise per rupee i.e. 6 prescribed in the aforesaid Notification.
It appears that the respondent which is a companypany incor porated under the Indian Companies Act dealing in carbon paper, typewriter, ribbon, stepler machines and stepler pins, despatches the said goods from its head office at Bombay to its branch office at Kanpur wherefrom sales there of are effected in the State of Uttar Pradesh.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The respondent further claimed that ribbon being an accessory anti number a part of the typewriter, its turnover companyld number be subjected to sales tax at the rate of 10 prescribed inter alia for typewriters and parts thereof by Notification No.
Writ Petition No.
The Sales Tax Officer, Section IV , Kanpur, did number accede to the companyten tions of the respondent and holding that carbon paper re mained paper even after going through certain chemical processes and that ribbon was a part of the typewriter, taxed the turnover of carbon paper for the period companymencing from July 1, 1966, to the end of March, 1967 at 6 and that of ribbon at 10.
1 whether carbon paper is paper falling within the purview of the word paper as used in serial No.
2943/69 C. Manchanda and O.P. Rana, for the Appellants.
S. Desai, P.B. Agarwala and B.R. Agarwala, for the Respondents.
2 of Notification Ng.
The Judgment of the Court was delivered by JASWANT SINGH, J. This appeal by certificate which is directed against the judgment and order dated February 20, 1970, passed by the High Court of Judicature at Allahabad in writ petition No.
ST 3124/X 1012 4 1964 dated July 1, 1966, issued by the Governor of Uttar Pradesh in exercise of the power vested in him under section 3 A of the U.P. Sales Fax Act, 1948 U.P. Act No.
1773 of 1971.
XV of 1948 so as to be liable to sales tax at the point and at the rate specified in the Schedule to the Notification and 2 whether ribbon is an accessory or a part of the typewriter.
He, however, taxed the turnover of carbon paper for the period April 1, 1966 to June 30, 1966 at 2.
