that, during 1951, the researchers of a German company named BASF successfully restructured chemical bonding of polystyrene (a synthetic petroleum product) molecules and developed a substance named stretch polystyrene, which was named thermocol and is nowadays manufactured through a simple process. Thermoplastic granules are expanded through application of steam and air. Expanded granules become much larger in size, but remain very light and Polystyrene is one of the most widely used plastic. It might be true that thermocol is a bi-product of plastic, but we have to deal with the matter, by giving the meaning of the words in its common parlance. Plastic cups, plates, leaves etc and thermocol or other products of styrofoam are separately scheduled in the Act. When the VAT regime prescribes the plastic product, styrofoam product etc. separately and when an amendment brought indicates that 20% tax is payable only for cups, plates and leaves made of plastic, a different meaning cannot be given. If the legislature intended to bring styrofoam at the time of 2013 amendment, it was well within the power of the legislature to bring such modification. Instead, it waited till Finance Act, 2015 incorporate styrofoam
