Bitumen Emulsion Classified as Bitumen for 5% Tax under Entry 14, Part-I, Schedule C of WBVAT.

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....Whether bitumen emulsion should be regarded as bitumen and covered by Entry 14 of the list of goods taxable at five per cent in Part-I of Schedule C to the WBVAT - the bitumen emulsion is more relatable to the entry covered by bitumen rather than the residuary entry in Schedule CA - HC....