Abstract: A business form having die cut label areas removable therefrom and an improved method for processing paper sheet substrate from a continuous supply thereof to produce the same. The method includes the steps of feeding paper substrate from the continuous supply thereof into paper processing apparatus for guiding and transporting the substrate; imprinting a business format on the paper substrate received by the processing apparatus; adhesively applying pieces of tape at spaced points on the paper substrate received by the processing apparatus to form binary areas on the substrate having greater thickness than the substrate, the binary areas including a pair of layers, a layer of tape applied in relief to the substrate, and a layer of substrate corresponding in surface area to the tape layer; and die cutting one of the layers to form at least one label area adjacent to and peelable from the other layer.