(Surya Kant and Aniruddha Bose, JJ.)
Tiki Enterprises and Another _____________________ Appellant(s);
v.
Commissioner of Commercial Tax _________________ Respondent.
Civil Appeal No(s). 4078/2010, decided on August 25, 2022
The Order of the court was delivered by
Order
1. The issue that falls for consideration is whether ‘emulsified bitumen’, which is stated to be a liquid 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.
2. 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 v. AR Thermostat Private Limited, (2016) Volume XVI SCC 122.
3. Following the cited decision, the instant Appeal is allowed; the impugned Judgment dated 18.08.2009, passed by the High Court of Madhya Pradesh at Indore in Writ Petition No. 5153 of 2009 is set aside and consequently, the Appellant-Assessee is held liable to a levy 4 per cent tax in terms of the Entry 16, Schedule 2, Part II of the Madhya Pradesh VAT Act for the purpose of levy of VAT for the relevant period.
4. Ordered accordingly.
5. The Appeal is disposed of in above terms.
6. Pending application(S), if any, shall stand disposed of.
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
Civil Appeal No(s). 4078/2010
M/s. Tiki Enterprises & Anr.….Appellant(s)
v.
The Commissioner of Commercial Tax.….Respondent(s)
Date: 25-08-2022 This appeal was called on for hearing today.
(Before Surya Kant and Aniruddha Bose, JJ.)
UPON hearing the counsel the Court made the following
ORDER
7. The Appeal is disposed of in terms of the signed order.
8. Pending application(s), if any, shall stand disposed of.
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