In Brief
In this case, the Supreme Court examined whether gypsum board (drywall) manufactured from gypsum mineral qualifies as "gypsum in all its forms" under the Rajasthan Value Added Tax Act, attracting a 4% tax rate, or falls within a higher residuary category taxed at 12.5%. The Court held that gypsum board falls within the amended entry, reasoning that the legislature's deliberate expansion from "gypsum" to "gypsum in all its forms" must have meaning. Since gypsum comprises approximately 95% of the product and only undergoes mechanical and minor chemical processing (heating, dehydration, additives), it does not undergo transformative change into a separate commodity. The phrase "in all its forms" extends to different manifestations of the same commodity. The Court dismissed the appeals in favour of the assessee.
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