https://www.taxtmi.com/caselaws?id=271300 Rubber Process Oil was held not to fall within the petroleum product entry "Tar and others" for entry tax under the Karnataka Tax on Entry of Goods Act, 1979. The classification based on a clarification treating it as a lubricating agent was unsustainable because the material is used as a processing aid and plasticizer in rubber manufacture, not as a lubricant. The Court also noted that Central Excise Tariff classification cannot be mechanically imported into the KTEG Act. The clarification and consequential reassessment levying tax and interest were set aside, with liberty to the authorities to reconsider the matter in accordance with law. en-us Wed, 06 Jan 2016 00:00:00 +0530 Tue, 02 Feb 2016 10:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271300 Rubber Process Oil was held not to fall within the petroleum product entry "Tar and others" for entry tax under the Karnataka Tax on Entry of Goods Act, 1979. The classification based on a clarification treating it as a lubricating agent was unsustainable because the material is used as a processing aid and plasticizer in rubber manufacture, not as a lubricant. The Court also noted that Central Excise Tariff classification cannot be mechanically imported into the KTEG Act. The clarification and consequential reassessment levying tax and interest were set aside, with liberty to the authorities to reconsider the matter in accordance with law. Case-Laws VAT and Sales Tax Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271300