Broad meaning of "coke in all its forms" includes petroleum coke and limits State sales tax rate

Petroleum coke falls within the expression "coal including coke in all its forms" in section 14(i) of the Central Sales Tax Act, 1956, because "coke in all its forms" was given its ordinary and wide meaning. Once petroleum coke is treated as declared goods under section 14(i), the State's power to levy sales tax is subject to the ceiling in section 15(a), and any higher rate is impermissible. The central restriction on taxing declared goods therefore applies to petroleum coke, and the issue is resolved in favour of the assessee.

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Issues: Whether petroleum coke falls within the expression "coal including coke in all its forms" in section 14(i) of the Central Sales Tax Act, 1956, and if so whether the State could levy sales tax at a rate exceeding the ceiling in section 15(a) of that Act.

Analysis: The expression "coke in all its forms" was construed in its ordinary and wide sense. Petroleum coke is a form of coke, and the statutory language did not justify excluding it merely because it is obtained from petroleum rather than from coal. The restriction in section 15(a) applied to declared goods, so once petroleum coke was held to be covered by section 14(i), the State sales tax rate had to conform to the central ceiling.

Conclusion: Petroleum coke is covered by section 14(i) of the Central Sales Tax Act, 1956, and the State was not competent to levy tax at a rate exceeding the limit prescribed by section 15(a). The issue is decided in favour of the assessee.

Ratio Decidendi: Where a statute uses expansive words such as "coke in all its forms", the expression must receive its ordinary meaning and includes petroleum coke, thereby attracting the central restriction on the State's taxing power.

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