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TMI Blog1966 (2) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... a Pradesh General Sales Tax Act, 1958, and referred to this Court for its opinion the following question of law: "Whether charcoal is covered under entry No. 1 of Part III of Schedule II to the M.P. General Sales Tax Act, 1958, and is taxable at the rate of 2 per cent. or will be taxable at the rate of 4 per cent. under entry No. 1 of Part VI of Schedule II to the M. P. General Sales Tax Act, 1958 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... II to the Act. The contention of the appellant is that charcoal is included in, and covered by, item No. 1 of Part III of Schedule II to the Act, and should, therefore, have been taxed at the rate of 2 per cent. instead of 4 per cent. The question is whether charcoal is covered by the word 'coal' appearing at item No. 1 of Part III of Schedule II to the Act. Charcoal does not find a separate menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rate of 4 per cent. under Part VI of Schedule II." Being dissatisfied, the Commissioner successfully moved the Board to make a reference and that is how the matter is before us. 3.. There is no doubt that the word "coal" as originally understood in England was sufficiently wide to include charcoal. But there its use in that sense has become obsolete. The usual sense in which it is now used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 48. and Madhya Pradesh Pan Merchants Association, Santra Market, Nagpur v. State of Madhya Pradesh (Sales Tax Department)[1956] 7 S.T.C. 99. We derive further support for this view from the fact that sales of both coal and firewood have been taxed at 2 per cent. and there does not appear to us to be any good reason for treating charcoal differently. In our opinion, charcoal is covered by entry No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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