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].

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'The Last Word' seeks to include not only wise and witty sayings but also curiosities. These words are not of obligation but of delight. I am not alone in my refusal to believe that law is tedious. For all that has escaped these percipient eyes, mea culpa maxima. History, after all, has many cunning passages, contrived corridors and issues.