TaxTMI 
TaxTMI 
2017 (2) TMI 1375
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....ely. Heard finally. 2. The Brief facts of the leading case bearing STR No.9 of 2013 (M/s. Lohiya Agencies Vs. The Rajasthan Tax Board & Ors.) are taken into consideration. M/s. Indian Gypsum Limited who happens to be the manufacturer of "Gypsum Board" moved an application u/Sec.36 to the Commissioner, Commercial Taxes for ascertaining as to whether "Gypsum Board" comes within the category of "Gypsum of all form" with rate applicable @ 4% under entry 56 of Notification dt.19.04.2006 or under the residuary Schedule (V). 3. It was contended on behalf of the assessee that the assessee is a manufacturer of "Gypsum Board" in which 95% Gypsum is being used as a raw material and the same is used in residential as well as commercial buildings ....
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....es & impurities and then after mixing the water foam & after placing it on the machine prepares "Gypsum Board" & "Gypsum in all its form" would cover "Gypsum Board" as well and the entry 56 of Schedule (IV) makes it very clear that it is going to be a part of "Gypsum of all forms" and it cannot be distinct. Counsel relied upon judgment of the Apex Court in the case of State of Jharkhand and Others Vs. La Opala R. G. Ltd. (2014) 70 VST 342 (SC), Rajasthan Roller Flour Mills Association and Another Vs. State of Rajasthan and Others (1993) 91 STC 408, Trutuf Safety Glass Industries Vs. Commissioner of Sales Tax, U.P. (2007) 8 VST 661, Commissioner of Trade Tax, U.P., Lucknow Vs. Coal and Coke Supplies Corporation (2007) 8 VST 669 (ALL), Commis....
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....be a different product and will not be covered under entry 56 of Schedule (IV) and thus supported the impugned order. 8. I have considered the arguments advanced by the counsel for the parties and have perused the material available on record. 9. The entry which is relevant for consideration is quoted here under:- "Gypsum in all its form" 9.1 The claim of the petitioner is that "Gypsum Board" which is the product being manufactured and sold by the petitioner would be covered in the aforesaid entry as the process of converting Gypsum into "Gypsum Board" is that the Gypsum in its raw form is converted into fine powder and all impurities are removed therefrom. Thereafter, it is hydrated by the process of calcination which res....
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....ll forms" observed as under:- "Considering therefore, the test applied by the Supreme Court, when the Legislature has used the expression "all forms and descriptions" that the court has to give meaning to the words used by the Legislature, the expression "all forms and descriptions" therefore, will have to be assigned in the absence of being defined under the Act, the ordinary dictionary meaning. We have earlier referred to both the dictionary meanings and how the Supreme Court has itself understood the expression "form". Therefore, the word "form" will include any shape whether it be rectangular or square. In the case of Sakarwala Brothers [1967] 19 STC 24 (SC) the chemical composition of the substance was considered as the sucros....
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....n expansive description, i.e. "glass" and "glasswares" "in all forms". There is no dispute that the articles manufactured by the assessee are articles made of glass. The word "form" connotes a visible aspect such as shape or mode in which a thing exists or manifests itself, species, kind or variety. The use of the word "in all forms' is different from the expression "all kinds". The conceptual difference between the words "all kinds" and "in all forms" is that the former multiplies items of the same kind while the latter multiplies the same commodity in different forms. The use of the word "in all forms" widens the scope of the entry. 14. It is settled position in law that while interpreting the entry for the purpose of taxation re....