COMMISSIONER OF SALES TAX, U.P. vs MASNEILL AND BARRY LTD., KANPUR

The Supreme Court addressed whether ammonia paper and ferro paper qualify as 'paper other than hand made paper' under notification No. ST-3124/X-1012(4) - 1965 issued under the U.P. Sales Tax Act, 1948. The Court held that the High Court's conclusion that these papers do not fall within the category of paper as per the notification was erroneous. Consequently, the Court ruled that ammonia paper and ferro paper are indeed taxable at six percent under the specified notification, thereby reversing the High Court's decision.