1981 (2) TMI 224

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..... o this Court for its opinion: "Whether, under the facts and circumstances of the case, 'nalidar coal' is coal and governed by item No. 2 of Part I of Schedule II?" 2.. The material facts giving rise to this reference are that the assessee is a dealer in "nalidar coal", charcoal and fuel and was assessed to tax for the year 1962-63. It was contended on behalf of the assessee that "nalidar coal" .....

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