9911796707
TMI Blog1995 (9) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... of charcoal, coal, tamarind husk, etc. The assessing authority took the view that the goods in question consists of waste carbon material and hence fall under section 5(1) of the Karnataka Sales Tax Act and not under entry 1 of Schedule IV of the Karnataka Sales Tax Act and brought to tax accordingly. Aggrieved by this order, the appellant carried the matter in appeal. 2.. The appellate authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed the appeal and set aside the order made by the revisional authority and remitted the matter for fresh consideration. While doing so, this Court noticed a decision of the Punjab and Haryana High Court in [1987] 64 STC 330 (Haryana Briquettes Industries v. State of Haryana) wherein it was held that coal briquettes are only a product of transformation of remainder of coal, that is, coal-dust a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de of coal-dust and tamarind husk and they are used for domestic purpose by poorer people such as for heating water and other cooking purposes. The revisional authority proceeded to analyse the entry 1 of the Fourth Schedule of the Karnataka Sales Tax Act that coal including coke in all its forms but excluding charcoal and held that "in all its forms" will have to be attributed only to coke and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coal and the carbon briquettes manufactured out of coal-dust and tamarind husk are different from coal and are liable to tax. It is plainly contrary to the provisions. In the circumstances, we have no hesitation in setting aside the order made by the Commissioner and affirming the order made by the appellate authority. 5.. Learned Government Pleader however, urged that the assessee had collected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence that the tax had been collected at the rate prescribed under section 5(1) of the Act. After all, in this case, the commodity used is only for domestic purpose for consumption as combustible material by poorer class of people. Thus, when the Legislature in its wisdom had thought it fit to levy lower rate of tax on the commodity by giving an expanded meaning to coal, that object is defeated by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
