https://www.taxtmi.com/caselaws?id=332149 Bitumen emulsion was held to fall within the specific entry for bitumen in Schedule II Part A of the U.P. Value Added Tax Act because, on the common parlance, composition and end-use tests, it remained only a processed form of bitumen and did not become a new commodity. The Court also held that the residuary entry applies only where goods do not reasonably fit a specific entry, and that condition was not met. Discussion of manufacture under excise law was treated as non-determinative for sales tax classification, though the cited authorities supported the conclusion that the product remained bitumen in substance. The revision was therefore rightly allowed and the appeal failed. en-us Tue, 06 Sep 2016 00:00:00 +0530 Tue, 22 Nov 2022 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332149 Bitumen emulsion was held to fall within the specific entry for bitumen in Schedule II Part A of the U.P. Value Added Tax Act because, on the common parlance, composition and end-use tests, it remained only a processed form of bitumen and did not become a new commodity. The Court also held that the residuary entry applies only where goods do not reasonably fit a specific entry, and that condition was not met. Discussion of manufacture under excise law was treated as non-determinative for sales tax classification, though the cited authorities supported the conclusion that the product remained bitumen in substance. The revision was therefore rightly allowed and the appeal failed. Case-Laws VAT and Sales Tax Tue, 06 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332149