TIKI ENTERPRISES Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) BY this petition under Article 226 of the Constitution of India, the petitioner seeks to challenge correctness, validity and propriety of the order dated 02. 05. 2008 passed by the Commissioner, Commercial Tax, Madhya Pradesh, Indore under section 70 of Madhya Pradesh Value Added Tax Act, 2002, (herein after referred to as "the Act" for short) wherein he has held that Emulsified Bitumen would not fall under Entry No. 16 of Schedule II Part 2 appended to the Act.

(2.) THE petitioners, who are manufacturer of 'emulsified Bitumen', being aggrieved by the recovery of the VAT @ 12. 5% made an application to the commissioner of Commercial Tax, Madhya Pradesh, Indore that 'emulsified bitumen' falls under the Entry 16 Part 2 Schedule II commonly known as "bitumen and Coal Tar", and as such, the product manufactured by the petitioners should also be taxed at rate of 4% and not @ 12. 5%.

(3.) AFTER hearing the parties, learned Commissioner came to the conclusion that Bitumen and Coal Tar are different then Emulsified Bitumen, and therefore, the same would not fall under Entry No. 16 of Schedule II Part 2, but would fall under residuary entry.