https://www.taxtmi.com/caselaws?id=175500 For classification under a tax notification, a commodity is assessed in common and commercial parlance with reference to its use and utility. Applying that test, bitumen emulsion was treated as falling within the notified entry of bitumen (asphalt) because both products serve the same broad purpose in road construction and maintenance. The Court accepted that the revisional authority could include the commodity within the taxable entry, and the levy of entry tax on bitumen emulsion was upheld. The revisional authority's view was affirmed and the civil revision petitions were dismissed. en-us Tue, 09 Jun 2009 00:00:00 +0530 Thu, 13 Jul 2017 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175500 For classification under a tax notification, a commodity is assessed in common and commercial parlance with reference to its use and utility. Applying that test, bitumen emulsion was treated as falling within the notified entry of bitumen (asphalt) because both products serve the same broad purpose in road construction and maintenance. The Court accepted that the revisional authority could include the commodity within the taxable entry, and the levy of entry tax on bitumen emulsion was upheld. The revisional authority's view was affirmed and the civil revision petitions were dismissed. Case-Laws VAT and Sales Tax Tue, 09 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175500