9911796707
TMI Blog1998 (7) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 1990-91, filed by the petitioner (hereinafter referred to as "the assessee"), is whether leco fine which is claimed by the assessee as a form of coke, is a declared commodity within the meaning of item 2(i) of the Second Schedule to the Kerala General Sales Tax Act, 1963. Item 2(i) of the Second Schedule runs as under: "2(i) Coal including coke in all its forms but excluding charcoal." Coal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g stamps and forms. The full briquettes are sold as leco (cake) and broken briquettes as sieved and sold as leco fines of various types. The leco fine is a product of lignite. " 3.. The aforesaid view was taken by the Deputy Commissioner relying on the decision of the Gujarat High Court in Sagar Tiles Co. v. State of Gujarat [1993] 89 STC 427. In Sagar Tiles [1993] 89 STC 427, lignite was exigib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... took the view that lignite would not be covered by entry 1, Second Schedule, Part A, which referred to coal in all its forms (excluding charcoal). In Second Schedule of the KGST Act, the position is entirely different, inasmuch as, there is no separate entry relating to lignite/leco fine. The only entry under item 2(i) is that, which is reproduced above. 4.. For these reasons, we are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f coal and unless excluded from that category, it has to be classified only as coal. 6.. Since the Government Pleader has admitted before us that leco is made of lignite which comes from coal fields, we being fortified by the decisions of the Karnataka High Court and the Madras High Court, hold that leco fine is one of the forms of coke and hence it is a declared commodity exigible to tax at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve the contention in that regard. Therefore we are not considering this point now as the matter is still open and he can prove his eligibility for exemption before the assessing authority." From the above reproduced finding of the Appellate Tribunal, it is amply clear that the matter remained open and no final finding is recorded by the Appellate Tribunal. However, in para 5 of its orders, the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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