Commercial parlance test brings gypsum board within gypsum entry under sales tax law.

Gypsum board falls within Entry C-41 covering gypsum of all forms and descriptions under the Maharashtra Value Added Tax Act. The Court applied the ordinary and commercial meaning of "form" and "description", and held that taxation entries must be read in popular parlance rather than by scientific or tariff classification. Because the board is made predominantly of gypsum and the paper and additives merely convert it into board form, it does not cease to be gypsum when manufactured and marketed as a distinct product. The Tribunal's view was therefore upheld.

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Issues: Whether gypsum board falls within Entry C-41 covering gypsum of all forms and descriptions under the Maharashtra Value Added Tax Act.

Analysis: The entry used broad language, and the meaning of "form" had to be gathered from its ordinary and commercial sense. Gypsum board was found to be made predominantly of gypsum, with paper and additives used only to convert it into board form. The Court distinguished the product from the scientific or tariff-based classification urged against it and held that the relevant inquiry was the scope of the sales tax entry itself. Applying the ordinary meaning of "form" and "description", and relying on the principle that taxation entries are to be read in popular and commercial parlance, the Court held that a gypsum-based board does not cease to be gypsum merely because it is manufactured into a different shape and marketed as a distinct product.

Conclusion: Gypsum board is covered by Entry C-41 as gypsum in all forms and descriptions, and the Tribunal's view was upheld.

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