1971 (2) TMI 92

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..... if it is not, its sale will be subject to multi-point tax. The point is really covered by Varadarajulu Naidu v. State of Madras[1965] 16 S.T.C. 684. There, one of us in detail considered the question and held that cinder was the residue or ash that was left when coal or coke was burnt and was removed of its combustible matter. Reference in that judgment was made to Fletcher v. Fields[1891] 1 Q.B. .....

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..... Naidu v. State of Madras(1). It is contended that though cinder is the residue of burnt out coal, it may still possess the combustible property. It may perhaps be in a very diluted form. But the fact remains that cinder is not regarded as a combustible matter. Apart from what we have stated, the word "cinder" must be given its commercial meaning and no man who wants to purchase coal would take cin .....

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