https://www.taxtmi.com/caselaws?id=151864 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. en-us Fri, 17 Apr 2009 00:00:00 +0530 Tue, 11 Nov 2014 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151864 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. Case-Laws VAT and Sales Tax Fri, 17 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151864