Supreme Court · 2016 INSC 854 · Decided 6 September 2016
Commissioner of Commercial Tax, U.P. v. M/S. A.R. Thermosets (PVT.) LTD.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 854 · [2016] 4 S.C.R. 724
- Case number
- CIVIL APPEAL No. 2650/2016
- Decided
- 6 September 2016
- Bench
- DIPAK MISRA, PRAFULLA C. PANT (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
F G H [2016] 4 S.C.R. 724 COMMISSIONER OF COMMERCIAL TAX, U.P. v. MIS. A.R. THERMOSETS (PVT.) LTD. (Civil Appeal No. 2650 of2016) SEPTEMBER 06, 2016 [DIPAK MISRA AND PRAFULLA C. PANT, JJ.) VAT Act, 2008: Schedule II; Part A Serial no.22 - Bitumen emulsion - Whether ··bitumen 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
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