1991 (1) TMI 413 - HC - VAT and Sales Tax

Summary

The Karnataka High Court ruled in favor of the petitioners, holding that "leco" should be considered as charcoal and not coal for taxation purposes. This decision was based on a previous ruling and interpretation of the relevant tax exemption provisions. The court allowed all the writ petitions, making the rule absolute. (Case citation: 1991 (1) TMI 413 - KARNATAKA HIGH COURT)