Classification - Levy of VAT - even bitumen after it is ...

VAT Applies to Bitumen Emulsion: Transformation Retains Essential Characteristics for Road Construction Use.

November 24, 2015

Case Laws VAT and Sales Tax HC

Classification - Levy of VAT - even bitumen after it is transformed into bitumen emulsion is used in the construction of roads for the qualities it has as bitumen. The characteristics of bitumen in its original form continues even after it is converted into bitumen emulsion by firing upon the raw bitumen. - HC

View Source

← Previous Next →

Classification - Levy of VAT - even bitumen after it is ...

VAT Applies to Bitumen Emulsion: Transformation Retains Essential Characteristics for Road Construction Use.

November 24, 2015

Case Laws VAT and Sales Tax HC

You may also like:

Ujala Supreme - rate of VAT - 4% OR 12.5% - highly diluted form of Acid Violate Paste (AVP) - it retains the essential characteristics of AVP - taxable @ 4% - HC

Whether the addition and mixing of polymer and additives to base bitumen results in the manufacture of a new marketable commodity - The said process did not result in...

Rate of tax on tissue paper - @4% or 12.5% - The word 'paper' used in the Entry is in generic form, which will include all types of paper, which has its essential...

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...

Classification - bitumen and bitumen emulsion are one and the same commodity - SC

Levy of Special Excise duty - Air Conditioners and parts - case of the department is that the goods which have been cleared by the appellant are having essential...

Input Tax Credit - failure to register as VAT dealer - Assessee applied for VAT registration only on 18.05.2007 i.e., long after the expiry of stipulated period....

Classification of Imported Bitumen - whether ‘petroleum bitumen’ or ‘natural bitumen’? - It is strange that a chemical laboratory arrogating to itself the expertise of...

GTA - exemption for transportation of agricultural produce / food grains or food stuff - nature of goods after processing done upon maize to extract sooji as well as...

Transfer of use of goods with retention of possession and effective control is taxable as Supply of Tangible Goods (STGU) under service tax, not VAT on deemed sale....

Polymer Modified Bitumen (PMB) and Crumbled Rubber Modified Bitumen (CRMB) cannot be treated as Bituminous mixtures falling under Chapter sub-heading No.27150090 - AT

Levy of Service Tax - business auxiliary service - Tea, an agricultural produce or not - the said Notification does not distinguish between Tea or Green Tea or Black...

Disallowance being amount of State Value Added Tax (VAT) paid for earlier years - Deduction u/s 80IB claimed - Assessee became liable to pay VAT for earlier years - The...

Classification of goods - emulsified bitumen - Rate of tax - 12.5% or 4% - Assessee is held liable to a levy 4 per cent tax in terms of the Entry 16, Schedule 2, Part II...

Classification of goods - Fortified Rice Kernels (FRK) - the FRK manufactured by the appellant do not have essential character of natural Rice - The moment the Rice is...

Quick Updates: