1. The petitioner was assessed to sales tax for the year 1966-67 overruling his plea which relates to the levy of tax at 5% on a turnover of Rs. 63,461.50 representing the first sales of kesophane cellulose films. According to the assessee, kesophane cellulose film does not come under item 42 of the first Schedule in the Kerala General Sales Tax Act, 1963, as it stood at the relevant time. The assessing authorities as well as the Tribunal took the view that kesophane cellulose film is 'paper' falling within Entry 42 of the first Schedule chargeable at 5% at the point of first sale.

2. Item 42 of the first Schedule reads:

"Paper (other than newsprint), card boards, straw board and their products."

The case of the Revenue is that though kesophane cellulose film is not included in the terms "card boards, straw board and their products" it it'paper' within the meaning of the item.

3. Kesopbane cellulose film is only a trade name and it is agreed both by the assessee as well as the department that it is cellophane. The question is whether cellophane is 'paper' to come within item 42 in the first Schedule as it stood then.

4. The word 'paper' is not defined in the Act. A word whic