COMMISSIONER OF COMMERCIAL TAX U.P. vs M/S A.R. THERMOSETS (PVT.) LTD.

The Supreme Court upheld the High Court's ruling that bitumen and bitumen emulsion are the same commodity for tax purposes under Entry No. 22 of Schedule II Part A of the U.P. VAT Act, 2008. The Court emphasized that the common parlance test applies, and since both forms serve the same end use, they should be taxed at the same rate of 4%. The appeal by the Commissioner of Commercial Tax was dismissed, affirming the lower court's decision.