TMI Blog2009 (6) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the order passed by the revisional authority in relation to the assessment made under the Kamataka Tax on Entry of Goods Act, 1979 (hereinafter referred to as, the KTEG Act , in short) for the years 2003-04, 2004-05, 2005-06, respectively, framing following questions of law:- 10. (a) Whether levy of entry tax in respect of bitumen, emulsion, which is a product manufactured from processing bitumen and certain other chemicals, is authorised and legally justified under entry serial No. l(viii) of Government Notification No. FD 11 GET 2002 dated March 30, 2002 as in annexure D? (b) Whether Government Notification No. FD 11 GET 2002, dated March 30, 2002 as in annexure D authorises levy of tax in respect of petroleum products other tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment in exercise of its power under sub-section (1) of section 3 of the KTEG Act. The learned counsel for the petitioner has contended that bitumen (asphalt) is different from bitumen emulsion which is totally different and distinct commodity, which involves various manufacturing process as stated in the chart obtained from internet, which is made available to this court for its perusal, wherein the bitumen emulsion has got various stages of manufacturing process through different production equipments and its manufacturing process is entirely different from that bitumen. He has invited our attention to other literature obtained through internet chart, where Bharat Petroleum Corporation Ltd., Mumbai refineries products has shown the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Excise and Salt Act. It is also held that the teleprinter rolls, adding machines roles and computer output papers could be classified as paper falling within the scope of entry 125 of the Second Schedule to the Kamataka Sales Tax Act, 1957. In popular parlance the word paper is understood to mean as substance which is used for writing, printing, packing or for drawing, decorating or covering the wall. The learned counsel strongly placed reliance on the abovesaid decision where the Division Bench of this court has referred to the said interpretation made by the apex court in the case of State of Uttar Pradesh v. Kores (India) Ltd. [1977] 39 STC 8 (SC), in support of the case of the petitioner contending that the question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Commissioner of Sales Tax, Madhya Pradesh, Indore v. Jaswant Singh Charon Singh (1967) 19 ST,C 469 (SC) and also the Division Bench decision of this court in the case of Business Forms Ltd. v. Commissioner of Commercial Taxes, Kamataka (1985) 59 STC 87 (Karn). The decision of the apex court referred supra rightly interpreted the words and phrases in a popular sense of the word paper and the same has been considered and interpreted after referring to different meanings and she submits that the said decision in all fours is applicable in support of the finding and reasons recorded by the assessing authority in levying entry tax in respect of bitumen emulsion from the point of its utility though the same is different from bitum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accurate filling capacity. NBBUL is the only industry to supply bitumen in the kingdom. It provides test certificate along with every consignment. It can also arrange site delivery on request. Bitumen emulsion.-Bitumen emulsions are dispersion of very fine bitumen particles in an aqueous medium. These liquid products are functional in use and find a wide application in road construction and maintenance, water proofing, soil stabilisation and in many other special circumstances where cold application of bitumen is desirable. Bitumen emulsion may be of cationic or anionic 'type. Cationic bitumen emulsion, nowadays, has become more popular in use because of its better qualities than that of bitumen. The decision relied upon by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er held that if the goods sold by the assessee are generally used for writing, printing, packing or for drawing, decorating or covering the wall, then they must be classified as paper as popularly understood and further held that the paper may be presented in plain sheets or in exercise books or in rolls. Paper may be in small pieces or in big rolls. It may be thick or thin, light or heavy, bleached or coloured, according to the requirements of purchasers. The apex court has substantially considered the same for the purpose of levying tax to the commodity entered in the Schedule by way of notification. The notification dated March 30, 2002 referred to supra no doubt clearly provides at serial No. l(viii) the petroleum products. Under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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