Classification of Bituman Emulsion under TNVAT Act, 2006: Madras HC

Bharat Petroleum corporation Ltd. Vs Deputy Commissioner (CT-I) LTU (Madras High Court) Bituman in its original form is solid but melts when heats, for it is used in molten stage. There is no difficulty to appreciate that bitumen emulsion comes into  existence when bitumen is treated with emulsifiers and other chemicals to attain a liquid form. It has a huge advantage and add benefit because it is not to be heated and detained in its liquid form and has better stability and thus, saves time and cost components. That apart, it ensures its use at the stage of application. Needless to say it is ...