1972 (10) TMI 107

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..... matter was taken in appeal to the Tribunal, and before the Tribunal it was contended that all the sales of charcoal by the petitioner are second sales and that, therefore, they are not liable to be taxed at all. According to the petitioner "charcoal" will be included in the word "coal" referred to in item 1 of Schedule II to the Madras General Sales Tax Act. The petitioner relied on a decision of .....

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..... cluded firewood and charcoal from item 26 of Schedule I and such exclusion shows that those two articles are to be brought within the multi-point system and it is on this basis the Tribunal has distinguished the decisions referred to above. According to the Tribunal in common parlance and in the commercial field, the word "charcoal" has an inferior value and is a totally different commodity from c .....

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..... ficant to note that item 26 of Schedule 1, on the basis of which the Tribunal has distinguished the Supreme Court case, has been deleted by the Madras Act 7 of 1964 with effect from 1st April, 1964. It is, therefore, not possible to distinguish the decision of the Supreme Court on the ground that the Legislature's intention appears to be different so far as the Madras general sales tax is concerne .....

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