2012 (8) TMI 949

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....n order passed by the Tribunal dated 6.8.2009. The following questions of law has been sought to be answered in the present petition : "1- Whether, the Bitumen and Bitumen Emulsion are one and the same commodity for the purposes of interpretation of Entry No. 22 Schedule II Part A of the U.P. Value Added Tax Act, 2008 as was originally enacted i.e. upto enforcement of notification No. 2758 dated....

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....ed that Bitumen Emulsion is different from Bitumen. However, the Tribunal in its discussion has also examined the opinion of technical reports obtained from the Government Approved Laboratories from where it has been found that Bitumen and Bitumen Emulsion are one and the same thing. The end result of Bitumen Emulsion is that it makes the Bitumen easily usable in its emulsified form and both are ....

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.... the mixing of Polymers and Additives with Bitumen resulted in the manufacture of a new manufacturable commodity which would be taxable to excise duty separately reached the conclusion that it could not be said that mixing of some material does not amount to manufacture unless it results in a change when the commodity concerned cannot be recognized as an original commodity, but rather a new and di....