Commissioner Of Commercial Tax U.P vs M/S A.R. Thermosets (Pvt.) Ltd

The Supreme Court upheld the High Court's decision regarding the classification of bitumen emulsion under the U.P. VAT Act, 2008, asserting that bitumen and bitumen emulsion are essentially the same commodity for tax purposes. The Court referenced Section 11 of the U.P. Trade Tax Act, 1948, and Sections 81 and 58 of the VAT Act, 2008, establishing that the end use and common parlance test support the same tax rate of 4% applicable to both. The judgment confirmed the High Court's ruling, thereby rejecting the State's argument for a higher tax rate of 12.5%.