TaxTMI 
TaxTMI 
2020 (1) TMI 550
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....t schedule under the Tamil Nadu Value Added Tax At, 2006. 2. A short point that arises for consideration in this writ petition is whether the "Bituman Emulsion" traded by the Petitioner was classifiable as a product under S.No. 18 of Part (B) of the First Schedule to the Tamil Nadu Value Added Tax Act (in short TANVAT Act), 2006 or under residuary heading at S.No. 69 of Part (C) of the First Schedule under the TANVAT Act attracting 14% of Value Added Tax. 3. The Petitioner had invoked the jurisdiction of the State Level Authority for Clarification and Advance Ruling (in short, 'the Advance Ruling Authority') under 48 (A) of the TNVAT Act, 2006. The Advance Ruling Authority, by the impugned order, clarified that "Bitumen Emulsion" ....
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.... observed from previous studies that the physical properties of the emulsion after natural sun drying are almost similar to that of bitumen as the water present. In the binder evaporates and makes the matrix harder as obtained with the bitumen. It may, therefore, be concluded that bitumen and emulsion may be treated at par as far as their significance for application in their respective area is concerned. At the very inception, we think it absolutely seemly to state that the nature and composition of the product or the goods and the particular entity in the classification table is important. Matching of the goods with the entry or entries in the Schedules is tested on the basis of identity of the goods in question with the entry or the co....
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....ge of application. Needless to say it is comparatively less hazardous. Bitumen consists of four forms of variants, namely, solid bitumen, polymer bitumen, crumbler rubber modified bitumen and bitumen emulsion. The stand of the Revenue is that the word "bitumen" must be conferred a narrow meaning for the reason that the Legislature has not thought it appropriate to use the prefix or suffix like "all", in all forms or of all kinds. It may be immediately clarified that bitumen is a generic expression which would include different types of bitumen. Revenue, however, as stated earlier, intends to apply it restrictively. The said submission has a fundamental fallacy. Entry 22 does not exclude or specify that it would not include bitumen of all ty....