Bitumen emulsion falls within the specific bitumen entry, not the residuary tax category, under strict classification principles.

Bitumen emulsion was treated as falling within the specific entry for bitumen under Entry 23 of Part II of Schedule II to the Chhattisgarh Value Added Tax Act, 2005, rather than under the residuary entry. The Court applied settled principles that taxing entries must be construed strictly, the residuary entry is a last resort, and the Revenue bears the burden of showing that the goods do not fit the specific entry. It relied on commercial understanding of bitumen emulsion and held that the bracketed words "coal-tar" were clarificatory and did not limit the scope of bitumen. The later insertion of bitumen emulsion into the entry was also treated as supporting its inclusion from the outset.

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Issues: Whether bitumen emulsion purchased and used by the petitioner falls within Entry 23 of Part II of Schedule II to the Chhattisgarh Value Added Tax Act, 2005 as bitumen, or is liable to tax under the residuary entry in Part IV of Schedule II at a higher rate.

Analysis: The entry for bitumen was construed in the light of settled principles that taxing entries must be read with clarity and precision, that the residuary entry is a last resort, and that the burden lies on the Revenue to establish that the goods do not fall within the specific entry. The Court relied on the commercial identity and user understanding of bitumen emulsion, and on the principle that words in brackets are ordinarily explanatory and do not necessarily control or restrict the main entry. It was held that the word "coal-tar" in brackets is clarificatory and does not narrow the scope of "bitumen". The Court also noted that the later insertion of bitumen emulsion into the entry supported the view that it was always covered by the main entry.

Conclusion: Bitumen emulsion is covered by Entry 23 of Part II of Schedule II to the Chhattisgarh Value Added Tax Act, 2005 and is not taxable under the residuary entry at 12.5%.

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