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TMI Blog2009 (4) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, find no fault in the judgment of the Tribunal. Against assessee. - Sales Tax Appeal No. 4 of 2008 - - - Dated:- 17-4-2009 - Ferdino I. Rebello and J.H. Bhatia, JJ. Shri V.A. Sonpal, A.G.P., for the Appellant. Shri P.C. Joshi, for the Respondent. JUDGMENT Admit on the following question : Whether in facts and circumstances of case, the Tribunal was right inholding that product gypsum board is covered by entry C-41 in respect of gypsum in all its forms? 2. The respondent herein vide letter dated 14-7-2005 had sought clarification from the appellant about the rate of tax on Gypsum Board covered by invoice No. 5190356 dated 21-4-2005. According to the Respondents gypsum board is a versatile building material which lends itself to application in the interior spaces of commercial and residential premises. The Respondents manufacture and market gypsum based products which are Gypsum Board and Gypsum Plaster . The basic ingredients of these products are industrial gypsum or synthetic gypsum which constitutes more than 97% of the final product. The respondent therefore, made an application for determination of rate of tax on Gypsum Board. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o answer is whether the Gypsum Board falls under the expression All forms and description . The counsel for the Respondents have brought to our attention the the phrasology used in the schedules of the Maharashtra Value Added Tax Act. Under C-41 the expression used is all forms and description . Under Entry No. 91 it is all forms. Under A-31 it is in any form. In A-9 and 9A it is specified forms. In C-30 it is a single form, C-31 it is mixed form and C-67 it is primary form. So also the expression of all types in A-16, A-41, C-01 and others. The words except appears in A-18 and others other than in A-17 and other entries. The other expressions used are all kinds in C-3. Other expressions used are including , all varieties , excluding , that is to say . The Legislature therefore, having used various phrasology and or terminology, the court will have to assign some meaning to the said words. 5. Let us first note the composition of Gypsum Board and Gypsum Plaster as has been noted by the tribunal in its impugned order. Sr. No. Raw Material Gypsum Board % RM requirement by weight Gypsum Plaster % RM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under : C-41 - Gypsum of all forms and descriptions . From Wikipedia, the free encyclopedia, some of the uses of Gypsum have been set out which includes Blackboard chalk, Plaster of Paris. It is also used as plaster, wall board, some cements, fertilizers, paint filler, ornamental stone etc. Its chemical composition is CaSO4-2(H2O). Form in Black s Law Dictionary, 8th Edition is described as under : The outer shape or structure of something, as distinguished from its substance or matter . Description is defined as under : A delineation or explanation of something by an account setting forth the subject s characteristics or qualities ... 7. The expression form had come for consideration before the Supreme Court in State of Gujarat v. Sakharwala Brothers, 19 STC 21 (S.C.). In that case under Entry 47, the Legislature has used words any form of sugar ,. Considering the expression the Supreme Court held that it is intended to include within its ambit all forms of sugar that is to say sugar of any type or texture, colour or density or whatever name by which it is called. In that case the issue was whether Patasa , Harda and Alchidana are forms of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entific meaning of the terms of expressions used but to their popular meaning, that is to say, the meaning attached to them by those dealing in them. and thus added : It is well settled principle in law that the court cannot read anything into a statutory provision which is plain and unambiguous. A statute is an edict of the Legislature. The language employed in a statute is the determinative factor of legislative intent. 9. Considering therefore, the tests 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 description therefore, will have to be assigned in the absence of being defined under the Act, by 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 Sakharwala Brothers the chemical composition of the substance was considered as the sucrose content had to be above 90% for the product to fall within the expre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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