Paper other than hand made paper, ammoniapaper and ferro paper do not fall within the entry 'paper other than handmade paper' in notification No. ST-3124/X-1012(4), Commissioner of Sales Tax v. Macneill & Barry Ltd., AIR 1986 SC 386 (387): (1986) 1 SCC 23: (1985) Supp 3 SCR 739. [U.P. Sales Tax Act (15 of 1948), s. 3]
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