Declared goods classification for coke briquettes turns on essential character and writ review despite alternative remedies.

Coke briquettes made from coal-dust, coke breeze, clay and molasses were treated as covered by the expression "coal, including coke in all its forms" because the process involved only mechanical pressing and a change in shape, not conversion into a different commercial commodity. On that basis, they were regarded as declared goods eligible for the lower rate of tax under the Central Sales Tax Act. The article also notes that writ jurisdiction was not excluded by the availability of appeal or revision where the dispute raised a pure question of law and no further factual inquiry was needed.

---

---

Issues: (i) Whether coke briquettes manufactured from coal-dust, coke breeze, clay and molasses are "declared goods" within Section 14 of the Central Sales Tax Act and therefore entitled to the lower rate of tax under Section 15. (ii) Whether the writ petition should be declined on the ground of availability of alternative appellate and revisional remedies under Article 226 of the Constitution of India.

Issue (i): Whether coke briquettes manufactured from coal-dust, coke breeze, clay and molasses are "declared goods" within Section 14 of the Central Sales Tax Act and therefore entitled to the lower rate of tax under Section 15.

Analysis: The expression "coal, including coke in all its forms" was treated as wide enough to cover coke briquettes. The manufacture involved only mechanical pressing and a change in shape, not conversion into a different commercial commodity. The material retained the essential character of coke and continued to be used for the same purpose. A mere change in form did not create a new taxable commodity, and the entry was sufficiently broad to include the product.

Conclusion: Yes. Coke briquettes fall within "coke in all its forms" and are declared goods entitled to the benefit of the lower rate of tax.

Issue (ii): Whether the writ petition should be declined on the ground of availability of alternative and efficacious appellate and revisional remedies under Article 226 of the Constitution of India.

Analysis: There was no factual dispute requiring further adjudication by the statutory authorities. The controversy turned on a pure question of law arising from the assessment order and would recur for successive assessment years, so insistence on alternative remedies would not afford effective redress. In these circumstances, the existence of appeal or revision did not bar writ jurisdiction.

Conclusion: No. The availability of alternative remedies did not preclude the exercise of writ jurisdiction.

Final Conclusion: The tax assessment and the consequential notices were set aside, and the assessee obtained relief on both the merits of classification and maintainability.

Ratio Decidendi: Where a product retains the essential character of a declared commodity and only its shape is altered by mechanical processing, it remains within the statutory expression covering that commodity in all its forms; and a pure question of law with no factual dispute may be examined in writ jurisdiction despite the existence of alternative remedies.

---