https://www.taxtmi.com/caselaws?id=328057 Bitumen emulsion was treated as commercially relatable to bitumen for VAT classification because the decisive test is common parlance, commercial identity and user utility, not whether processing has altered the product's form. Where a product retains the same broad market use and is understood as a variant of the named goods, it should fall under the specific entry rather than the residuary category. In the absence of a separate entry for bitumen emulsion, the proper classification was under Entry 14 of Part I of Schedule C to the West Bengal VAT Act, 2003, not Schedule CA. en-us Fri, 20 May 2016 00:00:00 +0530 Fri, 23 Mar 2018 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328057 Bitumen emulsion was treated as commercially relatable to bitumen for VAT classification because the decisive test is common parlance, commercial identity and user utility, not whether processing has altered the product's form. Where a product retains the same broad market use and is understood as a variant of the named goods, it should fall under the specific entry rather than the residuary category. In the absence of a separate entry for bitumen emulsion, the proper classification was under Entry 14 of Part I of Schedule C to the West Bengal VAT Act, 2003, not Schedule CA. Case-Laws VAT and Sales Tax Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328057