Paper, includes vellum parchment or any other material or which an instrument may be written, Rajasthan Stamp Act, 1999, s. 2(xxvi).
Paper. As to the paper on which proceedings in the Supreme Court must be printed, see PRINTING.
It includes vellum, parchment or any other material on which an instrument may be written. [Indian Stamp Act, 1899, s. 2 (18)]
The word 'paper' admittedly not having been defined either in the U.P. Sales Tax Act, 1948 or the rules made thereunder, it has to be understood according to the aforesaid well-established canon of construction in the sense in which persons dealing in and using the article understand it. It is, therefore, necessary to know what is paper as commonly or generally understood. The said word which is derived from the name of reedy plant papyrus and grows abundantly along the Nile river in Egypt is explained in The Shorter Oxford English Dictionary (volume 2) (Third Edition) as: A substance composed of fibers interlaced into a compact web, made from linen and cotton rags, 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. In Encyclopedia Britannica, (Volume 13), (15th Edition) 'paper' has been defined as the basic material used for written communication and the dissemination of information. In the Unabridged Edition of The Random House Dictionary of the English Language, the word 'paper' has been defined as a substance made from rags, straw, wood, or other fibrous material, usually in thin sheets, used to bear writing or printing or for wrapping things, decorating walls etc. From the above definitions, it is clear that in popular parlance, the word 'paper' is understood as meaning a substance which is used for bearing writing, or printing, or for packing, or for drawing on, or for decorating, or covering the walls. Now carbon paper which is manufactured by coating the tissue paper with a thermosetting ink (made to a liquid consistency) based mainly on wax, non-drying oils, pigments and dyes by means of a suitable coating roller and equalising rod and then passing it through chilled rolls cannot be used for the aforesaid purposes but is used according to The Random House Dictionary of the English Language between two sheets of plain paper in order to reproduce on the lower sheet that which is written or typed on the upper sheet i.e. making replicas or carbon copies cannot properly be described as paper, State of Uttar Pradesh v. Kores (India) Ltd., AIR 1977 SC 132 (135): (1977) 1 SCR 837: (1976) 4 SCC 477. [U.P. Sales Tax Act, (15 of 1948), s. 34]
The item 'paper' is described thus: Paper including newsprint, paper-board and straw-board. Accord-ing to the Concise Oxford Dictionary paper means: A substance used for writing, printing, drawing, etc. made of interlaced fibres of rags, straw, woods, etc. In Webster's New World Dictionary (1962 Edn.) the meaning of the word 'paper' is given as follows: Paper - thin flexible material in sheets or leaves, made from rags, wood pulp, or other fibrous decorate, etc. In Black's Law Dictionary (Revised Fourth Edition 1968) the expression 'paper' is explained thus: Paper - a manufactured substance composed of fibres (whether vegetable or animal) adhering together in forms consisting of sheets of various sizes and of different thicknesses, used for writing or printing or other purposes to which flexible sheets are applicable. In substance, therefore, paper, whether lined or blank, means a material on which writing, printing, drawing etc. can be done, Maharaja Book Depot v. State of Gujarat, AIR 1979 SC 180 (183): (1979) 1 SCC 295: (1979) 2 SCR 138. [Essentail Commodities Act, 1995, s. 2(a)(vii) and Sch. I, item 13]
A substance composed of fibres interlaced into a compact web, made (usually in the form of a thin flexible sheet, most commonly white) from various fibrous materials, as linen and cotton rags, straw, wood, certain grasses, etc., which are macerated into a pulp, dried, and pressed (and subjected to various other processes, as bleaching, colouring, sizing, etc., according to the intended use); it is used (in various forms and qualities) for writing; printing, or drawing on, for wrapping things in, for covering the interior of walls, and for other pur-poses, Collector of Central Excise v. Krishna Carbon Paper Co., AIR 1988 SC 2223: (1989) 1 SCC 150: (1988) Supp 3 SCR 12.
The word 'paper' in the common parlance or in the commercial sense means paper which is used for printing, writing or packing purposes. Carbon paper is not paper within the U.P. Sales Tax Act, 1948; State of Uttar Pradesh v. Kores (India) Ltd., AIR 1977 SC 132: (1976) 4 SCC 477.
The paper is used for preparing prints and sketches of site plans. An impression of the print or sketch is made on the paper, and it is then exposed to light for a period of time during which the chemical evaporates resulting in the emergence of the print or sketch or the site plan. Plainly, ammonia paper and ferro paper cannot be regarded as paper in the popular sense of that term. Paper is used for printing or writing or for packing. Ammonia paper and ferro paper are not employed for any of the purposes and subjected to any of the processes for which a paper, as commonly understood, is generally used, CST v. Manceill and Barry, AIR 1986 SC 386 (387).