Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 2003 Gypsum Board Rajasthan Value Added Tax Schedule IV Entry 56 Interpretation of Statutes |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Rajasthan Value Added Tax, 2003 (4 of 2003) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Rajasthan Value Added Tax, 2003: Schedule IV Entry 56 – ‘Gypsum Board’ – Whether would fall within Entry 56 of Schedule IV and be taxed at 4% for the relevant assessment years i.e. 2006-07 and 2007-08 or would fall under the residuary Entry 1 of Schedule V – Held: Original Entry 56 was expanded by legislature from ‘Gypsum’ to ‘Gypsum in all its forms’ – Addition of expression ‘in all its forms’ to the expression ‘Gypsum’ , should be construed to include different forms of gypsum and not just gypsum in its original form – Therefore, amended Entry 56 of Schedule IV would include ‘Gypsum Board’ under the term ‘all its forms’ – Interpretation of Statutes – Notification No.F.12(63)FD/ Tax/2005-19, dated 19.4.2006 – Notification No. S.O.36. No.F.12(59)FD/Tax/2014-14 dated 14.7.2014. |
Judge | Hon'ble Mr. Justice Sanjay Kishan Kaul |
Neutral Citation | 2019 INSC 34 |
Petitioner | The Additional Commissioner (legal), Commercial Taxes, Rajasthan & Anr. |
Respondent | M/s. Lohiya Agencies & Anr. |
SCR | [2019] 1 S.C.R. 130 |
Judgement Date | 2019-01-08 |
Case Number | 180 |
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