2012 (8) TMI 873

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....xes, Assam, Guwahati under section 105 of the Assam Value Added Tax Act, 2003 regarding taxability of PVC granules and PVC resins by treating the same as being covered by entry 51 of the Schedule to the Assam Entry Tax Act, 2008, i.e., "chemicals". The case of the petitioner is that they are manufacturing PVC pipes, fittings, casting pipes, etc., by using PVC granules and PVC resins, apart from other raw materials. The raw material is brought to the State of Assam from outside thereby attracting the provisions of the Entry Tax Act. Under the said Act, the Schedule of taxable items includes "chemicals" under entry 51. According to the petitioners, the said expression did not cover the raw material items imported by the petitioners mention....

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....ly held to be 'chemical' are not enumerated in chapters 28 and 29 but in separate chapter 25." The learned counsel for the petitioners submit that under section 2(2) of the Act, all expressions not defined under the Act will have the same meaning as in Assam Value Added Tax Act, 2003 and, therefore, expression "chemical" should be treated as per the definition in the Assam Value Added Tax Act. This contention cannot be accepted. Entry in the Schedule is not an expression used under the Act which may call for interpretation. Entry in the Schedule has to be interpreted as per established principles for interpretation of the same and is not normally subject-matter of "definition" clause in an Act. It is next submitted that under the Cent....

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....icals is used may not be chemicals. The learned counsel for the State does not dispute that the principles relied upon on behalf of the petitioners for interpretation of the expression "chemicals" by applying the common parlance test and the user test have not been applied in the impugned order presumably because this submission did not appear to have been made. In these circumstances, learned counsel for the Revenue submits that the view of the Commissioner may not be treated as conclusive and matter be independently gone into by the concerned authorities without being influenced by the view of the Commissioner. Since the question whether the expression "chemicals" will include PVC granules and PVC resin is primarily a question of fa....