1980 (10) TMI 188 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh ruled that "nalidar coal" is considered coal and falls under entry No. 1 of Part III of Schedule II to the Act. This decision was based on the popular meaning of the term "coal" and its use as a fuel. The court referred to a previous Supreme Court case regarding the interpretation of similar terms. The question was answered in the affirmative with no order as to costs.