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of <h1>Petition denied as cinder /= coal. Tax assessment upheld.</h1> <h3>Mahabir Singh Ram Babu Versus Assistant Sales Tax Officer, Firozabad and Another</h3> Mahabir Singh Ram Babu Versus Assistant Sales Tax Officer, Firozabad and Another - [1962] 13 STC 248 (All) The petitioner, a dealer in cinder, claimed exemption from sales tax on the grounds that cinder is coal. The court ruled that cinder is not coal as coal is a mineral dug from the earth, while cinder is the residue left after coal is burnt. The court dismissed the petition, stating that coal and cinder are distinct and upheld the assessment against the petitioner. (Case: Brijlal Gupta, 1961 (10) TMI 66 - Allahabad High Court)
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