Authority: High Court of Uttarakhand at Nainital

Order Date: 18 September 2026

Case Overview

  • Parties: Pidilite Industries Limited (revisionist) vs Chairman, Commercial Tax Tribunal and Commissioner, Commercial Tax (State of Uttarakhand) (respondents).
  • Nature: Commercial Tax Revision Nos.10‑17 of 2025 concerning classification of Dr. Fixit Pidicrete URP (SBR Latex) and Dr. Fixit Super Latex (SBR Latex) under Uttarakhand Value Added Tax Act, Schedule II‑B, Entry No.96.
  • Issue: Whether the products are covered by Entry No.96 (rubber, raw rubber, latex, dry ribbed) taxed at 5% or are unclassified goods taxed at 13.5%.
  • Tribunal’s finding: Products are synthetic latex, not covered by Entry 96; taxed at 13.5%.
  • Court’s reasoning: Entry 96’s term “rubber” is unqualified and includes synthetic rubber; no exclusion language; legislative intent inferred; reference to other entries and Supreme Court Dunlop case; burden of proof on revenue; end‑use not determinative.

Final Outcome

  • Tribunal’s judgment set aside.
  • Order of the First Appellate Authority restored.
  • Revisions (Nos.10‑17 of 2025) allowed.
  • SBR Latex classified under Entry No.96 and taxable at the prescribed rate of 5%.
  • All pending applications disposed accordingly.

Topics: Tax Classification, VAT, Synthetic Rubber