https://www.taxtmi.com/caselaws?id=163363 Oil well cement class 'G' (HSR type) was not covered by the entry "cement" for entry tax purposes because its composition, specifications, and exclusive use in drilling operations distinguished it from ordinary cement in common parlance and commercial understanding. The levy under the Act applied only to notified goods at the rate fixed for the commodity as notified, so the higher rate for the earlier period was unsustainable. The commodity became taxable only from 12 September 2002, when it was specifically notified, and the later lower rate was upheld from that date. en-us Tue, 09 Mar 2004 00:00:00 +0530 Tue, 01 Apr 2014 14:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163363 Oil well cement class 'G' (HSR type) was not covered by the entry "cement" for entry tax purposes because its composition, specifications, and exclusive use in drilling operations distinguished it from ordinary cement in common parlance and commercial understanding. The levy under the Act applied only to notified goods at the rate fixed for the commodity as notified, so the higher rate for the earlier period was unsustainable. The commodity became taxable only from 12 September 2002, when it was specifically notified, and the later lower rate was upheld from that date. Case-Laws VAT and Sales Tax Tue, 09 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163363