Coal briquettes treated as coal in all its forms under the Karnataka Sales Tax Act, not taxable under the general charging provision.

Coal briquettes manufactured from coal-dust and tamarind husk were held to fall within entry 1 of Schedule IV of the Karnataka Sales Tax Act as coal in all its forms. The court read the phrase "in all its forms" as qualifying the word "coal", not merely coke, and noted that the entry excluded charcoal. On the facts, the briquettes were intended for domestic use as combustible material, and the revisional authority's attempt to treat them as distinct from coal was inconsistent with the statutory entry. They were therefore not taxable under section 5(1), and the assessee succeeded.

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Issues: Whether coal briquettes manufactured from coal-dust and tamarind husk fell within entry 1 of Schedule IV of the Karnataka Sales Tax Act as coal in all its forms, or were taxable under section 5(1) of the Act.

Analysis: The entry treated coal as including coke in all its forms while excluding charcoal. The phrase "in all its forms" qualified the primary expression "coal" and not merely the reference to coke. On the facts, the goods were intended for domestic use as combustible material, and the record did not justify the conclusion that they fell outside the expanded expression used in the schedule. The revisional authority's approach of treating the manufactured briquettes as distinct from coal was held to be inconsistent with the statutory entry.

Conclusion: The briquettes were covered by entry 1 of Schedule IV of the Karnataka Sales Tax Act and were not liable to be taxed under section 5(1); the assessee succeeded.

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