https://www.taxtmi.com/caselaws?id=155900 Pea-gravels used as tube-well packing material were held not to fall within item 29 of the Tripura Sales Tax Act Schedule as stone, stone chips, or a product or sub-product of stone. The entry had to be interpreted in common, trade, or commercial parlance, and the assessing authority's nomenclature was not conclusive. Because pea-gravels are not ordinarily understood as stone or stone chips and are used for filtration and percolation in tube-wells rather than building or road construction, they were outside the taxable entry. The assessment under item 29 was therefore liable to be quashed in favour of the assessee. en-us Fri, 09 Jun 1989 00:00:00 +0530 Tue, 10 Sep 2013 16:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155900 Pea-gravels used as tube-well packing material were held not to fall within item 29 of the Tripura Sales Tax Act Schedule as stone, stone chips, or a product or sub-product of stone. The entry had to be interpreted in common, trade, or commercial parlance, and the assessing authority's nomenclature was not conclusive. Because pea-gravels are not ordinarily understood as stone or stone chips and are used for filtration and percolation in tube-wells rather than building or road construction, they were outside the taxable entry. The assessment under item 29 was therefore liable to be quashed in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 09 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155900