Whether bitumen emulsion should be regarded as bitumen and covered by Entry 14 of the list of goods...

Whether bitumen emulsion should be regarded as bitumen and covered by Entry 14 of the list of goods taxable at five per cent in Part-I of Schedule C to the WBVAT - the bitumen emulsion is more relatable to the entry covered by bitumen rather than the residuary entry in Schedule CA - HC .....

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