Supreme Court of India
Commissioner of Commercial Tax, U.P. v. M/s. A.R. Thermosets (pvt.) Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the aforesaid analysis, we find the view expressed by the High Court to be absolutely flawless and, accordingly, we concur with it.
Judgment, page 15
From the headnote
VAT Act, 2008: Schedule II; Part Serial no.22 - Bitumen emulsion - Whether ··bitumen emulsion" is covered within Entry 22 of Schedule II which only refers to "bitumen" - Held: Bitumen emulsion comes into existence when bitumen is treated with emulsifiers and other chemicals to attain a liquid form - Bitumen consi~ts of four forms of variants, namely, solid bitumen, polymer bitumen, crumbier rubber modified bitumen and bitumen emulsion - Entry 22 does not exclude or specifY that it would not include bitumen of all types and varieties - Entry in question uses the word •'bitumen" without any
Authorities it was built on
- 2006 M/s. Sonebhadra Fuels v. Commissioner, Trade Tax, U.P. Lucknow
- 2012 Commissioner of Central Excise, Bangalore-ii v. M/s. Osnar Chemical P. Ltd.
- 2009 N. Eswari v. K. Swarajya Lakshmi
- 2006 Hindustan Poles Corporation v. Commissioner of Central Excise, Calcutta
- 2011 Commercial Taxes Officer v. M/s. Jalani Enterprises
- 1994 Indian Tool Manufacturers v. Asstt. Collector of Central Excise, Nasik and Ors.
- 1981 Hindustan Aluminium Corporation Ltd. v. State of Uttar Pradesh & Anr.
- 2015 M/s. M.P. Agencies v. State of Kerala
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