Tripura High Court: Deciding the question as to as to whether Alumina Ferric or ‘Fitkari’ falls within the definition of chemical under Entry 47 of Schedule II(b) or falls within the definition of salt in Entry 35 of Schedule III of the Tripura Value Added Tax Act, 2004, a division bench of Deepak Gupta, CJ and S. Talapatra, J held that Entry 47 covers all types of chemicals including salts, and the common meaning of salt is common salt or ‘Namak’ and Ferric Alum is not referred to as salt in common parlance. Considering that Alumina Ferric is both a salt as well as a chemical and that All salts would basically have chemical qualities and would also be chemical, the Court, for deciding the question that whether Entry 35 of Schedule III of the Act relates to all salts or is limited to a particular type of salt, took note of the list of exempted good mentioned in Schedule III of the Act and held that Entry 35 of Schedule III of the Act refers to common salt and not to any chemical which may be used as a salt. Sree Maa Multipurpose Cooperative Society v. State of Tripura, WP(C) NO. 81 of 2011, decided on 03.06.2014
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