https://www.taxtmi.com/caselaws?id=175496 Bitumen emulsion was held to remain the same commodity as bitumen for classification under Entry No. 22 of Schedule II Part A of the U.P. Value Added Tax Act, 2008. Technical material and commercial use showed that the emulsified form did not acquire a new commercial identity or distinct use; it continued to be used for road construction as bitumen. As no separate taxable article emerged merely because the product was in emulsified form, the Tribunal's classification was set aside and the revision was allowed in favour of the assessee. en-us Thu, 30 Aug 2012 00:00:00 +0530 Wed, 22 Feb 2017 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175496 Bitumen emulsion was held to remain the same commodity as bitumen for classification under Entry No. 22 of Schedule II Part A of the U.P. Value Added Tax Act, 2008. Technical material and commercial use showed that the emulsified form did not acquire a new commercial identity or distinct use; it continued to be used for road construction as bitumen. As no separate taxable article emerged merely because the product was in emulsified form, the Tribunal's classification was set aside and the revision was allowed in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175496