Proper classification of tariff entry of manufactured sand depends on common parlance//popular meaning test

Robo Silicon Pvt. Ltd. Vs State of Karnataka (Karnataka High Court) Conclusion:  ‘Common Parlance Test, ‘Marketability Test; ‘Popular Meaning Test’ were tools for interpretation to arrive at a decision on the proper classification of tariff entry. Therefore, ‘manufactured sand’ would certainly fall under the entry ‘sand’, as it stood during the relevant period. The Notification dated 31.03.2015 was only clarificatory and that would not disentitle assessee to claim the reduced rate of tax at 5/5.5% under Entry 83 of the Third Schedule of the KVAT Act. Held: Assessee was a regis...