JAGANNATHA SHETTY, J.

( 1 ) A short but an important question that arises for consideration in these appeals is :

"whether teleprinter rolls, adding machine rolls and computer out-put papers, etc. , could be classified as 'paper', within the scope of entry 125 of the Second Schedule to the Karnataka Sales tax Act, 1957 (hereinafter referred to as 'the Act') ?"

( 2 ) THE appellant is a limited company having its head office at Calcutta. It has branch offices in many States dealing in teleprinter rolls, addition machine rolls, computer out-put papers and printed stationery. For the assessment year 1973-74, the turnover returned by the assessee-company was assessed by the assessing authority at the rate prescribed under section 5 (1) of the Act. But, subsequently, the assessing authority reassessed the turnover under section 12-A of Act, levying the tax at the rate prescribed under entry 125 of the Second Schedule. Similar assessment was made on the turnover returned by the assessee for the assessment year 1974-75.

( 3 ) CHALLENGING the order of assessment for the year 1973-74 and also the order of assessment for the year 1974-75, the assessee appealed to the Deputy Commissioner of C

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