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2011 (4) TMI 1033 - HC - VAT and Sales TaxPrincipal of classification - VAT on homoeo globules - West Bengal Value Added Tax Act, 2003 - whether homoeo globules imported by the petitioner should fall within the residuary clause of the VAT Act notwithstanding the fact that Sl. No. 35A of the Schedule A contains an item, namely, "sugar manufactured or made in India - held that:- homoeo globules containing only sugar in purer form than the ordinary sugar available in market cannot be placed under residuary heading when there is a specific entry under section 35A to the effect "sugar manufactured or made in India" without any reference to any common man's description, density, form, shape, colour or mode of user thereof as indicated in various other entries.. Where the statute, in respect of some of the items of the Schedule, has explained those by further describing how it is popularly described by a common man and in respect of some others, no such explanation has been given, the principle of applying "popular meaning" theory to the latter ones is not tenable. homoeo globule imported by the writ petitioner is entitled to the benefit of item No. 35A for which no tax is payable and direct the assessing authority to act accordingly.
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