https://www.taxtmi.com/caselaws?id=343757 RLNG supplied by GAIL was held not to be CNG for purposes of Entry 8(a) of Schedule IV to the Uttar Pradesh VAT Act, 2008, because an undefined commodity in a taxing entry must be construed in its common and commercial sense. The Court rejected a purely technical reading based on pressure during transport, noting that such a reading would unrealistically extend the CNG exclusion to virtually all natural gas. The definition in the PNGRB Act was treated as only persuasive, and the supplier's own prior tax treatment supported the common understanding that CNG refers to gas used in the transport sector. The revision was dismissed and the tax treatment under the entry was sustained. en-us Tue, 30 May 2017 00:00:00 +0530 Thu, 28 Dec 2017 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343757 RLNG supplied by GAIL was held not to be CNG for purposes of Entry 8(a) of Schedule IV to the Uttar Pradesh VAT Act, 2008, because an undefined commodity in a taxing entry must be construed in its common and commercial sense. The Court rejected a purely technical reading based on pressure during transport, noting that such a reading would unrealistically extend the CNG exclusion to virtually all natural gas. The definition in the PNGRB Act was treated as only persuasive, and the supplier's own prior tax treatment supported the common understanding that CNG refers to gas used in the transport sector. The revision was dismissed and the tax treatment under the entry was sustained. Case-Laws VAT and Sales Tax Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343757