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TMI Blog1970 (3) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority, Sales Tax, Varanasi, has referred the following question of law for the opinion of this court: "Whether 'coal dust' in which the assessee deals, comes within the description 'coal' mentioned in Notification No. St-911/X dated 31st March, 1956, or is a commodity distinct from 'coal'? " For the assessment year 1959-60, the assessee returned a turnover of Rs. 1,30,472.83 in respect of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dule II of the Madhya Pradesh General Sales Tax Act, 1958, included charcoal. It was held that a sales tax statute, being one levying a tax on goods, in the absence of a technical term or a term of science or art, be presumed to have used an ordinary term as "coal" according to the meaning ascribed to it in common parlance. Viewed from that angle, both the merchant dealing in coal and a consumer w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r something has been done to coal, namely, after coal has been burnt. If coal is completely burnt, and all combustible property of coal has escaped into the atmosphere, what is left is ashes which are no longer capable of burning. Where all the combustible property of coal has not completely escaped into the atmosphere, the residue, which may still be capable of combustion and which may serve many ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. It has come in the affidavits that coal dust is sold for burning bricks just as coal is used for such a purpose. It is clear that coal dust has the same combustible property as coal has. It is used for similar purposes as coal. We doubt if, in the popular sense, one would say that coal dust is not the same commodity as coal. In our opinion, coal dust is included within the word "coal" as used i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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