https://www.taxtmi.com/caselaws?id=414222 Manufactured sand was treated as falling within Entry 83 of the Third Schedule to the Karnataka Value Added Tax Act, 2003 because it is understood as "sand" in common, trade and consumer parlance. The Court applied the common parlance, trade parlance, popular meaning and user tests, noted that M-sand has similar physical properties to river sand and is used for construction, and held that the residuary entry could not be invoked without cogent material from the revenue. The later notification dated 31.03.2015 was treated as clarificatory and did not displace the assessee's classification for the relevant period. en-us Thu, 23 Sep 2021 00:00:00 +0530 Tue, 08 Mar 2022 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414222 Manufactured sand was treated as falling within Entry 83 of the Third Schedule to the Karnataka Value Added Tax Act, 2003 because it is understood as "sand" in common, trade and consumer parlance. The Court applied the common parlance, trade parlance, popular meaning and user tests, noted that M-sand has similar physical properties to river sand and is used for construction, and held that the residuary entry could not be invoked without cogent material from the revenue. The later notification dated 31.03.2015 was treated as clarificatory and did not displace the assessee's classification for the relevant period. Case-Laws VAT and Sales Tax Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414222