Charcoal turnover tax exemption dispute upheld on the relevant period, with the Tribunal's non-taxable treatment sustained.

Charcoal turnover for the period 1 April 1959 to 14 August 1962 was held not liable to tax because deduction was not allowable under the relevant exemption clauses, and the Tribunal's view excluding the turnover from assessment was upheld. The Court did not examine the additional submission based on the later amendment relating to charcoal, since the reference was disposed of on the shorter point before it. The operative result was that the Tribunal was justified in treating the charcoal turnover as not taxable for the relevant period.

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Issues: Whether the turnover of charcoal for the period 1 April 1959 to 14 August 1962 was liable to tax when deduction was not allowable under the relevant exemption clauses.

Analysis: The reference arose from the Tribunal's view that the turnover of charcoal worth Rs. 67,000 was not taxable for the relevant period. The Court did not find it necessary to examine the additional submission based on the later amendment concerning charcoal, and disposed of the reference on the short point before it.

Conclusion: The Tribunal was justified in treating the turnover of charcoal as not liable to tax.

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