2022 (11) TMI 999

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..... nct from bitumen ? - taxable at the rate of 12.5 per cent as an unclassified item or not. HELD THAT:- Learned counsel for the parties are ad idem that, an identical question stands answered in favour of the Appellant-Assessee by a Co-ordinate Bench of this Court in Commissioner of Commercial Tax, Uttar Pradesh Versus AR Thermostat Private Limited [ 2016 (9) TMI 410 - SUPREME COURT ] where it .....

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..... form obtained from the process of heating the bitumen at certain temperature, is different and distinct from bitumen and would consequently, be taxable at the rate of 12.5 per cent as an unclassified item. Learned counsel for the parties are ad idem that, an identical question stands answered in favour of the Appellant-Assessee by a Co-ordinate Bench of this Court in Commissioner .....

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