1972 (10) TMI 107 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the petition in a sales tax case involving the classification of charcoal as coal for taxation purposes. The court held that charcoal falls under the definition of coal based on a Supreme Court decision and overturned the Tribunal's ruling. The Tribunal's reliance on specific provisions in the Madras General Sales Tax Act was deemed irrelevant as those provisions had been deleted. The petitioner's sales of charcoal were considered second sales and not liable to be taxed.