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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Court rules cinder not coal, liable for multi-point tax. Precedent: Varadarajulu Naidu v. State of Madras.</h1> The court upheld that cinder is not classified as coal and is subject to multi-point tax, referencing the precedent set in Varadarajulu Naidu v. State of ... - The judgment clarifies that cinder is not considered coal and its sale is subject to multi-point tax. The court upheld the previous decision in Varadarajulu Naidu v. State of Madras, stating that cinder is the residue of burnt coal without combustible properties. The cases and appeal were dismissed with costs.

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