Commercial meaning of "coal" includes coal ash, keeping it outside the residuary higher-rate sales tax entry.

Coal ash is included within the word "coal" in Entry I of Part III of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958. The entry was construed in its ordinary and commercial sense, as understood by traders and consumers dealing with coal as fuel. Coal ash was treated as commercially akin to cinder, a partly burnt form of coal capable of further burning, and its use as a low-grade fuel supported the classification. On that interpretation, coal ash is not taxable under the residuary or higher-rated entry.

---

---

Issues: Whether coal ash is included in the expression "coal including coke in all its forms" under Entry I of Part III of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958.

Analysis: The expression in the sales tax entry was construed according to its ordinary and commercial meaning, as understood by persons dealing in coal and by consumers purchasing it as fuel. Coal ash was treated as commercially akin to cinder, which is a partly burnt form of coal and is capable of further burning. It was also noted that coal ash is used as a low-grade fuel and that a classification taxing it at a higher rate than coal would be unreasonable in the statutory scheme.

Conclusion: Coal ash falls within the word "coal" in Entry I of Part III of Schedule II and is not taxable under the residuary or higher-rated entry.

---