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2012 (8) TMI 949 - HC - VAT and Sales TaxClassification of goods - Bitumen Emulsion - 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for the purposes of interpretation of Entry No. 22 Schedule II Part A of the U.P. Value Added Tax Act, 2008 as was originally enacted i.e. upto enforcement of notification No. 2758 dated 29.9.2008? Held that: - Bitumen in its emulsified form also remains Bitumen - learned Standing Counsel has not able to establish that any new commodity emerges from the mixing of solubles with Bitumen in order to give it a new commercial identity or use. Revision allowed - decided in favor of assessee.
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