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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether stoker coke manufactured from coal falls within the expression "coal including coke in all its forms" in entry 1 of the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957, so as to attract single-point levy and exemption from tax on the second sale.
Analysis: Under section 6 of the Andhra Pradesh General Sales Tax Act, 1957, declared goods are taxable only at the point and rate specified in the Third Schedule, subject to the restrictions flowing from sections 14 and 15 of the Central Sales Tax Act, 1956. Entry 1 of the Third Schedule covers coal including coke in all its forms, excluding charcoal, and provides for tax only at the point of first sale. The expression "coke in all its forms" is of wide amplitude. Applying the ordinary meaning of "coke" and the settled understanding that the statutory phrase is not to be read narrowly, stoker coke is comprehended within that expression. The fact that it is sold under a brand name does not alter its essential character as coke.
Conclusion: Stoker coke falls within entry 1 of the Third Schedule and the turnover relating to its second sale is exempt from tax.
Final Conclusion: The revision failed, and the Tribunal's view that the second sale of stoker coke was not exigible to tax was sustained.
Ratio Decidendi: Where a statutory entry uses the expression "coke in all its forms," the term must be given its ordinary and wide meaning so as to include stoker coke, making only the first sale taxable under the single-point scheme for declared goods.
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