TMI Blog2012 (8) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... tification 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. - SALES/TRADE TAX REVISION No. - 1156 of 2009 - - - Dated:- 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rate of 4%. The petitioner who manufactures Bitumen Emulsion also sought to be covered by the same provision, but in the application moved by the applicant under Section 59, the Commissioner of Commercial Tax decided the application vide its order dated 23.1.2009 that Bitumen Emulsion was not Bitumen but was another unclassified commodity which would liable to be taxed at the rate of 12.5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the identity, character and use of the product changes either in its solid form or in its soluble emulsified form. The end result is always Bitumen. The use also does not change and in the commercial sense also Bitumen remains Bitumen which is commonly known in Hindi as Damar . Learned counsel for the revisionist placed reliance on the decision of the Apex Court in the case of Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned 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. In view of the above, the conclusion reached by the Tribunal in the present case is mistaken and it is set aside. Bitumen in its emulsified form also remains Bitumen. The question is thus answered in favour of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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