https://www.taxtmi.com/caselaws?id=373199 Gypsum board was held to fall within Entry 56 of Schedule IV of the Rajasthan Value Added Tax Act, 2003, as amended to cover "gypsum in all its forms", and therefore it was not taxable under the residuary entry. The Court applied the common parlance test and construed the expanded wording as extending beyond unprocessed gypsum to the same commodity in different manufactured forms. It noted that gypsum board retained gypsum as its primary constituent and that the manufacturing process did not change its essential character. The later creation of a separate entry for gypsum board in 2014 also supported the conclusion for the assessment years in question. en-us Tue, 08 Jan 2019 00:00:00 +0530 Wed, 10 Apr 2019 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373199 Gypsum board was held to fall within Entry 56 of Schedule IV of the Rajasthan Value Added Tax Act, 2003, as amended to cover "gypsum in all its forms", and therefore it was not taxable under the residuary entry. The Court applied the common parlance test and construed the expanded wording as extending beyond unprocessed gypsum to the same commodity in different manufactured forms. It noted that gypsum board retained gypsum as its primary constituent and that the manufacturing process did not change its essential character. The later creation of a separate entry for gypsum board in 2014 also supported the conclusion for the assessment years in question. Case-Laws VAT and Sales Tax Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373199