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The case involved a challenge to the levy of Entry Tax on "PET Reisin" and "PVC Granuels" under the Assam Entry Tax Act, 2008. The issue was whether these items could be considered "chemicals" under Entry No. 51 of the Act. The court held that in the absence of a statutory definition, the common parlance test should apply. As the authorities failed to apply this test, the decision was not valid. Referring to a Supreme Court case, the court emphasized that the trade meaning should guide interpretation. Since the Act did not define "Chemicals," and specific items were listed separately, the court concluded that "PET Reisin" and "PVC Granuels" were not chemicals. The court ruled in favor of the petitioner, setting aside the assessment and orders, as they were not sustainable.
The case involved a challenge to the levy of Entry Tax on "PET Reisin" and "PVC Granuels" under the Assam Entry Tax Act, 2008. The issue was whether these items could be considered "chemicals" under Entry No. 51 of the Act. The court held that in the absence of a statutory definition, the common parlance test should apply. As the authorities failed to apply this test, the decision was not valid. Referring to a Supreme Court case, the court emphasized that the trade meaning should guide interpretation. Since the Act did not define "Chemicals," and specific items were listed separately, the court concluded that "PET Reisin" and "PVC Granuels" were not chemicals. The court ruled in favor of the petitioner, setting aside the assessment and orders, as they were not sustainable.
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