https://www.taxtmi.com/caselaws?id=167850 Classification of PVC granules and PVC resins as "chemicals" under the Assam Entry Tax Act, 2008 was treated as a matter requiring independent examination under interpretive tests such as common parlance and the user test. Because the clarification order had not conclusively addressed those considerations and statutory appeal or revision remedies were available, the writ court declined to finally decide taxability. The issue was left open for determination by the competent authority in appropriate proceedings, with liberty to the petitioners to pursue the available remedies without being influenced by the earlier view. en-us Wed, 22 Aug 2012 00:00:00 +0530 Tue, 06 Jan 2015 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167850 Classification of PVC granules and PVC resins as "chemicals" under the Assam Entry Tax Act, 2008 was treated as a matter requiring independent examination under interpretive tests such as common parlance and the user test. Because the clarification order had not conclusively addressed those considerations and statutory appeal or revision remedies were available, the writ court declined to finally decide taxability. The issue was left open for determination by the competent authority in appropriate proceedings, with liberty to the petitioners to pursue the available remedies without being influenced by the earlier view. Case-Laws VAT and Sales Tax Wed, 22 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167850