https://www.taxtmi.com/caselaws?id=283502 Bitumen emulsion was treated as falling within the specific entry for bitumen under Entry 23 of Part II of Schedule II to the Chhattisgarh Value Added Tax Act, 2005, rather than under the residuary entry. The Court applied settled principles that taxing entries must be construed strictly, the residuary entry is a last resort, and the Revenue bears the burden of showing that the goods do not fit the specific entry. It relied on commercial understanding of bitumen emulsion and held that the bracketed words "coal-tar" were clarificatory and did not limit the scope of bitumen. The later insertion of bitumen emulsion into the entry was also treated as supporting its inclusion from the outset. en-us Mon, 18 Jun 2018 00:00:00 +0530 Thu, 14 Nov 2024 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283502 Bitumen emulsion was treated as falling within the specific entry for bitumen under Entry 23 of Part II of Schedule II to the Chhattisgarh Value Added Tax Act, 2005, rather than under the residuary entry. The Court applied settled principles that taxing entries must be construed strictly, the residuary entry is a last resort, and the Revenue bears the burden of showing that the goods do not fit the specific entry. It relied on commercial understanding of bitumen emulsion and held that the bracketed words "coal-tar" were clarificatory and did not limit the scope of bitumen. The later insertion of bitumen emulsion into the entry was also treated as supporting its inclusion from the outset. Case-Laws VAT / Sales Tax Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283502