1980 (10) TMI 188

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..... Whether, under the facts and circumstances of the case, 'nalidar coal' is coal and will be covered by entry No. 1 of Part III of Schedule II to the Act?" 2.. The assessee deals in nalidar coal and kutti and was assessed to sales tax for Divali year 1963-64. The turnover of nalidar coal was assessed to tax at the rate of 5 per cent and 6 per cent as per the rate for residuary goods under Part VI .....

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..... st. The small proportion of earth and water is used only to make an adhesive mixture so that it can be given the shape of a brick or a cylinder. In commercial and popular use it is treated as coal and used as a fuel. 4.. In Commissioner of Sales Tax, M.P. v. Jaswant Singh Charan Singh[1967] 19 S.T.C. 469 (S.C.); 1967 M.P.L.J. 590 (S.C.)., the question before the Supreme Court was whether charcoa .....

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..... per cent only on charcoal. By analogy we can apply this reasoning to this item of nalidar coal as well. We, therefore, hold that nalidar coal is coal and will be covered by entry No. 1 of Part III of Schedule II to the Act. 5.. We answer the question in the affirmative. There shall be no order as to costs. Reference answered in the affirmative. - - TaxTMI - TMITax - CST, VAT & S .....

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