https://www.taxtmi.com/caselaws?id=164926 Coal tar was treated as specifically listed in Schedule IV and therefore taxable at 12 per cent, while coal tar pitch, not specifically enumerated, was classified by its commercial identity and use as a distinct commodity falling within the broader chemical entry in Schedule VI. The text also notes that purchase tax and related interest depended on whether the dealer's purchases were made from registered dealers, a matter requiring document-based factual verification at assessment. The matter was remanded for limited re-determination on the higher-rate taxation of coal tar pitch and the status of purchases from registered dealers, with consequential recomputation of tax and interest. en-us Fri, 16 Jul 2010 00:00:00 +0530 Tue, 06 May 2014 13:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164926 Coal tar was treated as specifically listed in Schedule IV and therefore taxable at 12 per cent, while coal tar pitch, not specifically enumerated, was classified by its commercial identity and use as a distinct commodity falling within the broader chemical entry in Schedule VI. The text also notes that purchase tax and related interest depended on whether the dealer's purchases were made from registered dealers, a matter requiring document-based factual verification at assessment. The matter was remanded for limited re-determination on the higher-rate taxation of coal tar pitch and the status of purchases from registered dealers, with consequential recomputation of tax and interest. Case-Laws VAT and Sales Tax Fri, 16 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164926