Euclid’s Theorem II

Posted on by Rudrajyoti Nath Ray

“STATUTES SHOULD BE CONSTRUED NOT AS THEOREM OF EUCLID… WORDS MUST BE CONSTRUED WITH SOME IMAGINATION OF THE PURPOSES WHICH LIE BEHIND THEM”: JUDGE LEARNED HAND.

Gypsum (Calcium Sulphate Dihydrate): Natural Mineral.

Gypsum Board / Drywall: Cellulosic Composite Material; Primary Raw Material = Calcium Sulphate Dihydrate + Cellulose; See, George J Venta, The Athena Sustainable Materials Institute, Ottawa, Canada (March 1997).

AMEDNED ENTRY 56, SCHEDULE IV, THE RAJASTHAN VALUE ADDED TAX ACT, 2003, ‘GYPSUM IN ALL ITS FORMS’ = GYPSUM + GYPSUM IN ALL ITS FORMS + GYPSUM BOARD.

– Hon’ble Justice Sanjay Kishan Kaul, The Additional Commissioner (Legal), Commercial Taxes, Rajasthan v. M/s. Lohiya Agencies, [Civil Appeal Nos. 180-186 of 2019].

Gypsum.jpg

'The Last Word' seeks to include not only wise and witty sayings of the judges but also curiosities of lawyers and the law. This blog is not of obligation but of delight. I frankly confess my ignorance of much that ought to be included from overseas jurisdictions; and I utter a gentle prayer that those who know better would lighten my darkness. I am confident that I am not alone in my refusal to believe that the law is tedious or that the Indians really like all their law dull. For all that has escaped these percipient eyes, mea culpa maxima. History, after all, has many cunning passages, contrived corridors and issues.