Supreme Court of India
The Additional Commissioner (legal), Commercial Taxes, Rajasthan & Anr. v. M/s. Lohiya Agencies & Anr.
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From the headnote
Rajasthan Value Added Tax, 2003: Schedule IV Entry 56 – ‘Gypsum Board’ – Whether would fall within Entry 56 of Schedule IV and be taxed at 4% for the relevant assessment years i.e. 2006-07 and 2007-08 or would fall under the residuary Entry 1 of Schedule V – Held: Original En try 56 was expanded by legislature from ‘Gypsum’ to ‘Gypsum in all its forms’ – Addition of expression ‘in all its forms’ to the expression ‘Gypsum’ , should be construed to include different forms of gy psum and not just gypsum in its original form – Therefore, amended Entr y 56 of Schedule IV would include ‘Gypsum
Authorities it was built on
- 2007 M/s. Trutuf Safety Glass Industries v. Commissioner of Sales Tax, U.P.
- 1993 Rajasthan Roller Flour Mills Association and Anr. Etc. Etc. v. State of Rajasthan and Ors.
- 1960 M/s. Tungabhadra Industries Ltd. v. The Commercial Tax Officer, Kurnool.
- 1981 State of Karnataka v. B. Raghurama Shetty Etc.
- 1978 Alladi Venkateswarlu & Ors. v. Govt. of Andhra Pradesh & Anr.
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