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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 ..... 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 appellant by order dated 14-11-2005 determined that Gypsum Board covered by Invoice No. 5190356 dated 21-4-2005 falls under entry No. E-I taxable at 12.5%. Aggrieved by tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l existence or manifested forms without altering its meaning in common trade parlance and common use. The words "Form" and "description" do not include in their ambit the articles and products of a commodity. The end product of gypsum board contains various ingredients to give it a character of hoard for altogether different use than that of gypsum. It is therefore, submitted that the tribunal erred in holding that he product Gypsum Board is a form of Gypsum within the meaning of Entry 41 of Schedule C of MVAT Act and thus liable for tax. It may be mentioned that in so far as Gypsum plaster is concerned, the Appellant accepts that it is covered under Entry C-41. 4. The question therefore, that we are called upon to answer is whether the G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he additives. The tribunal has also noted the process of manufacture of Gypsum Board. We may gainfully refer to what has been set out by the Tribunal : "Process of Manufacture of Gypsum Board - Gypsum Board is manufactured using the natural gypsum/synthetic gypsum, paper and additives. The manufacturing process is given below. "Gypsum is hydrated by calcination which results in the production of stucco. In other words, natural gypsum or synthetic gypsum is converted into hemihydrate gypsum through calcination. Calcination is the process of holding a material for prolonged periods at elevated temperatures to remove moisture. The stucco is cooled to be used for the manufacture of calcinate plasters. The bottom paper reel and the top paper r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed 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 sugar containing more than 90% of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Supreme Court in, Trutuf Safety Glass Industries v. Commissioner of Sales Tax, U.P. - 2007 (215) E.L.T. 14 (S.C.) = (2007) 8 VST 661 (S.C.). The court held that the expression in all its forms contained an expansive description and connoted a visible aspect such as shape or mode in which a thing existed or manifested itself, species, kind or variety. The expression "in all forms" was 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. The court then observed as under : "It is settled posi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent product from gypsum. Does it however, cease to be "gypsum of all forms and description". The main composition continues to be gypsum. The form is a board. It is described as a gypsum Board and not "gypsum". Considering the entry and to give meaning to the legislative intent, gypsum Board, which is gypsum in board form and described as gypsum Board will have to be held to fall under entry "C-41". 10. Considering the facts of the present case, can it be said and as now emerges does Gypsum Board, ceases to be Gypsum. As the Tribunal noted the appellant had proceeded to hold that it is not covered by the entry purely based on the classification in the Customs Tariff Act. As the tribunal rightly noted this is irrelevant for the purpose of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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