https://www.taxtmi.com/caselaws?id=268268 Bitumen emulsion was held to fall within the tax entry for bitumen because it retained the essential commercial character, identity and use of bitumen for road works, waterproofing and related applications; entry tax was therefore upheld. Penalty was, however, deleted because the taxability question was genuinely debatable and even departmental views had differed, making non-payment on a non-taxable footing insufficient to attract penalty automatically. Interest could still be recovered in accordance with law. en-us Wed, 16 Jul 2014 00:00:00 +0530 Mon, 23 Nov 2015 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268268 Bitumen emulsion was held to fall within the tax entry for bitumen because it retained the essential commercial character, identity and use of bitumen for road works, waterproofing and related applications; entry tax was therefore upheld. Penalty was, however, deleted because the taxability question was genuinely debatable and even departmental views had differed, making non-payment on a non-taxable footing insufficient to attract penalty automatically. Interest could still be recovered in accordance with law. Case-Laws VAT and Sales Tax Wed, 16 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268268