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TMI Blog2009 (6) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... il revision petitions are filed by the assessee questioning 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 au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribed by the State Government 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y paper" iscon,-sidered and interpreted with reference to the levy of sales tax under the 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. Kore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and enlarged interpretation of the commodity keeping in view the utility of both the commodities. She has also placed reliance upon the judgment of the Supreme Court in the 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 sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prime grade bitumen, direct from the refinery in bulk and refills it in its self produced 160 litres capacity drums of 0.63 mm thickness. Its automatic filling plant equipped with photo-censored device has efficient and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, or for decorating, or for covering the walls". Having said so in the said decision, further the apex court has stated that this should be the meaning with which we have to understand the scope of entry 125 in that case also. The apex court has further 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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