Euclid’s Theorem II

“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].

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