Law:

Section:

(a) Central Excises and Salt Act (I of 1944)--   First Sched, items 36 & 37- -Words and phrases-Words "Paper", "Paper all sorts" and "Paper Board all sorts" --Meaning, scope and import of- -Distinction between "paper" and "paper board", and mode of processing stated.--[Words and phrases].   Civil & Military Press Limited v. Pakistan 1985 C L C 1021; Usmania Glass Sheet Factory v. Sales Tax Officer P L 9 1971 S C 205; Collector of Customs (Appraisement) Karachi v. M/s. Abdul Majid Khan 1977 S C M R 371,; M/s. Hoechst Pakistan Ltd. v. Government of Pakistan P L D 1980 Kar. 434; Indo-National Industries v. Commissioner of Sales Tax 1981 Excise Law Times 325 (SC India); Sayee Industries Madoorayee v. Collector of Central Excise, Madoorayee 1983 Excise Law Times 12405 Tribunal; Colony Textile Mills v. Commissioner of Sales Tax P L D 1976 Lah. 243 and Dictionary of Paper, Third Edition ref.   (b) Interpretation of statutes--   Fiscal Law, object of- -Object of fiscal law is to raise revenue and for that purpose to class substances, according to general usage and known determination of trade.   (c) Interpretation of statutes   Rule of construction- -General Statute and Special Statute- Construction- -Primary rule is that general statutes are, prima facie presumed to use words in their popular sense- -In statute relating to a particular trade, business, or transaction, the words used are which every body conversant with the trade, business or transaction knows or understands to have a particular mean in a Such words must be construed to have that particular meaning though they may differ from ordinary or popular meaning.   (d) Central Excises and Salt Act (I of 1944)--   First Sched, items 36 & 37-Finance ordinance (XXX of 1979), S.2-Expression "Paper" and "paper board all sorts"-- Expansion of definition of "paper and paper board all sorts by Finance Ordinance, 1979-Effect-Miss preparing "paper and -paper board all sorts" whether liable to excise duty before expansion of such definition- -Chip board was not paper board as found…