1981 (2) TMI 224 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh ruled that "nalidar coal" is considered as coal for tax purposes under item No. 2 of Schedule II. The decision was based on a previous case where it was established that "nalidar coal" falls under the category of coal. The court's answer to the question was affirmative, and the department was ruled against. Each party was ordered to bear their own costs.