Fact-based classification of cinder ash as coal upheld where evidence showed usable burning capacity and supporting material.

Cinder ash sold by the assessee was held to fall within the description of coal and therefore taxable at 4 per cent, rather than as an unclassified item taxable at 8 per cent. The Tribunal's finding was based on material showing sufficient burning capacity, use in small workshops as coal, and a certificate from a recognised institute indicating burning capacity of 37.59 per cent. The Court treated this classification as a factual finding by the final fact-finding authority and declined to interfere in revision because it was supported by evidence and reasonably established the nature of the goods.

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Issues: Whether cinder ash sold by the assessee was liable to be treated as coal, taxable at 4 per cent, or as an unclassified item taxable at 8 per cent.

Analysis: The Tribunal found that the cinder ash had sufficient burning capacity, could be used in small workshops as coal, and was supported by a recognised institute certificate showing burning capacity of 37.59 per cent. These findings supported the view that the product was low quality coal. The Court treated the Tribunal's conclusion as a finding of fact by the final fact-finding authority and found no reason to interfere.

Conclusion: Cinder ash was correctly treated as coal and taxable at 4 per cent, not as an unclassified item at 8 per cent.

Final Conclusion: The revision was dismissed and the tax treatment in favour of the assessee was left undisturbed.

Ratio Decidendi: A factual classification made by the final fact-finding authority will not be interfered with in revision where it is supported by material on record and reasonably establishes the nature of the goods.

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