https://www.taxtmi.com/caselaws?id=160089 Pea-gravel was held to fall within the ordinary meaning of "gravel" for purposes of the Tripura Sales Tax Act, 1976, because it was only a smaller specification of the same commodity. Applying the commercial and dictionary meaning of the expression, the Court concluded that the broader statutory description covered the imported goods. As a result, pea-gravel was chargeable to sales tax under the amended Act, and the associated declaration requirement under the Tripura Sales Tax Rules, 1976, applied. No restraint against levy of tax could therefore be issued. en-us Fri, 24 Mar 2000 00:00:00 +0530 Fri, 10 Jun 2016 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160089 Pea-gravel was held to fall within the ordinary meaning of "gravel" for purposes of the Tripura Sales Tax Act, 1976, because it was only a smaller specification of the same commodity. Applying the commercial and dictionary meaning of the expression, the Court concluded that the broader statutory description covered the imported goods. As a result, pea-gravel was chargeable to sales tax under the amended Act, and the associated declaration requirement under the Tripura Sales Tax Rules, 1976, applied. No restraint against levy of tax could therefore be issued. Case-Laws VAT and Sales Tax Fri, 24 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160089