1998 (8) TMI 553

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..... e said company. The assessing authority assessed the cinder ash and imposed tax at the rate of 8 per cent considering cinder as unclassified item whereas the assessee-opposite party had admitted the tax liability at the rate of 4 per cent on the ground that cinder ash was nothing but coal. The Deputy Commissioner (Appeals) had allowed the appeal by holding that cinder ash was a coal, as such, the .....

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