Supreme Court · 2019 INSC 34 · Decided 8 January 2019
The Additional Commissioner (Legal), Commercial Taxes, Rajasthan & ANR. v. M/S. Lohiya Agencies & ANR.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 34 · [2019] 1 S.C.R. 130
- Case number
- CIVIL APPEAL No. 180/2019
- Decided
- 8 January 2019
- Bench
- RANJAN GOGOI, SANJAY KISHAN KAUL, K.M. JOSEPH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
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 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
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