TMI Blog2009 (8) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, 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. - Writ Petition No. 5153 of 2009 - - - Dated:- 18-8-2009 - GARG R.S. AND SETH S.K. , JJ. ORDER:- By this petition under article 226 of the Constitution of India, the petitioner seeks to challenge correctness, validity and propriety of the order dated May 2, 2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that emulsified bitumen would not fall under entry No. 16. Shri Kutumbale, learned counsel for the State, on the other hand, submitted that bitumen and emulsified bitumen are commercially different articles, though bitumen when is mixed with emulsifier then only it starts absorbing water and is used for laying of road. The authority was justified in holding that emulsified bitumen would not fall under entry No. 16. Undisputedly, bitumen is a by-product of the petroleum. It also cannot be disputed before us that bitumen in its original form is a solid lump, which can be used for laying road or for any other purpose, after it is heated to 150oC. Undisputedly, even from the research work on which reliance is placed, it would clearly appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erring to these two judgments to make the things easy that basic question for application of very entry would be that the product or by-product of the article/commodity gets in the entry contains the same physical and chemical quality or it changes itself and brings out as a different commodity commonly and differently known in the commercial world. In the matter of Titaghur Paper Mills' case [1985] 60 STC 213 (SC), their Lordships had considered the question of timber, whether that obtained the sized and dressed logs, timber would not change in the basic quality. Timber would continue to be timber. In the matter of Commissioner of Sales Tax, U.P. v. Lal Kunwa Stone Crusher (P.) Ltd. [2000] 118 STC 287 (SC) and Divisional Deputy C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cussed above, its use would be difficult and dangerous. It is not in dispute before us 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 pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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