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1. 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...

2. 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...

3. Addition u/s 69A - valuable article - ambit of the word ‘owner’ in section 69A - carriage contractor for bitumen - short delivery of bitumen - Can a thief become the...

4. Rate of tax on Surgical Cotton - Classification – surgical cotton is a separately identifiable and distinct commercial commodity manufactured out of raw cotton - SC

5. 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...

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

7. Addition u/s 43(5) - Loss in commodity derivatives trading business was non-speculative - Reading clause (e) of the first proviso to section 43(5), and sections 70(1)...

8. Classification of goods - Biozyme - If the commodity is sold, semi-sold, viscous or a mixture of sold and liquid and volume means, if the commodity is liquid or is sold...

9. Classification of goods - masks and sanitizers - classified as ‘Essential Commodity’ under the Essential Commodity Act, 1955 or not - seeking reduction of rate of GST...

10. Classification - Rice Bran Oil which is fit for human consumption can only be a different and distinct commodity from the other two commodities viz., RB Fatty Acid and...

11. Classification of imported goods - products used in the preparation of animal feed supplements - when confronted with a specific classification entry vis-a-vis a...

12. Disallowance of commodity derivative loss - speculative loss or not - Assessee is engaged in one and only business of derivative trading in different commodity exchanges...

13. Classification of goods - textile made ups - whether the commodity which is described as an “embroidered ladies suit”, which the respondent claims to be unstitched,...

14. Classification of goods - "Ujala Supreme" and "Ujala Stiff and Shine" - once goods fall under any of the HSN classification, that is, the goods/commodities that are...

15. Classification of goods - Aswini Homeo Arnica Hair Oil - AHAHO, merits classification as ‘medicament’ under Chapter 30 and not as ‘cosmetic or toilet preparations’ under...