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2009 (8) TMI 1103 - HC - VAT and Sales TaxEmulsified bitumen - whether would not fall under entry No. 16 of Schedule II, Part II appended to the Madhya Pradesh Value Added Tax Act, 2002? Held that:- It is not in dispute that bitumen in its original form would not absorb or mix with water but after emulsifier is fired upon the raw bitumen, then it is clear that quality of absorbing or mixing in the water would come into being. The quality of a new product is changed and it is commonly and commercially known as a different commodity, then it cannot be said that the new produce would fall in original entry. Undisputedly, bitumen and emulsified bitumen are two different commodities in the commercial world, though use of the said articles some times may be common, but some times, even the cost of the use as would also require to be considered to vary and use of the new product which is commercially different economically to some extent. Thus the learned Commissioner, Commercial Tax, was justified in holding that "emulsified bitumen" would not fall in entry No. 16. Appeal dismissed.
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