MAHARAJA BOOK DEPOT vs STATE OF GUJARAT

The Supreme Court held that the term 'paper' as defined in Section 2(a)(vii) of the Act and Item 13 in Schedule I of the Regulation order includes exercise books. The Court clarified that exercise books, being collections of sheets of paper, fall within the normal dictionary meaning of 'paper'. The High Court's decision to quash the Sessions Judge's order was upheld, affirming that there was no ambiguity in the term 'paper' and that the legislative intent was to include exercise books within its scope.