https://www.taxtmi.com/caselaws?id=167856 Plaster of paris was held not to be exempt as gypsum under Schedule A of the Punjab Value Added Tax Act, 2005 because the exemption for gypsum applies only when used as a fertiliser, and plaster of paris is neither a fertiliser nor covered by that use. It also did not qualify for 4% taxation under Schedule B as a sulphate, because that entry applies to sulphates used as industrial inputs or packing materials, which plaster of paris is not. As it fell under neither Schedule A nor Schedule B, it was treated as goods not mentioned in any other Schedule and became taxable under Schedule F. en-us Wed, 09 Jan 2013 00:00:00 +0530 Sat, 03 Jan 2015 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167856 Plaster of paris was held not to be exempt as gypsum under Schedule A of the Punjab Value Added Tax Act, 2005 because the exemption for gypsum applies only when used as a fertiliser, and plaster of paris is neither a fertiliser nor covered by that use. It also did not qualify for 4% taxation under Schedule B as a sulphate, because that entry applies to sulphates used as industrial inputs or packing materials, which plaster of paris is not. As it fell under neither Schedule A nor Schedule B, it was treated as goods not mentioned in any other Schedule and became taxable under Schedule F. Case-Laws VAT and Sales Tax Wed, 09 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167856