Common parlance classification of coal dust: prior consistent treatment cannot be departed from without fresh material.

A residual commodity described as burnt coal or coal dust is to be classified by its common parlance identity where it retains the essential commercial and combustible character of coal, and not treated as an unclassified item. Earlier departmental acceptance of the same commodity as coal is relevant in classification disputes, and a departure from that consistent view requires fresh material or a material change in facts. The text also distinguishes labels such as coal ash or cinder when they relate to different commodities. On that basis, the commodity was treated as taxable as coal, with the assessee succeeding on classification.

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Issues: Whether the residual commodity described as burnt coal or coal dust was liable to be classified with coal and taxed accordingly, or as an unclassified item; and whether the Department could depart from its earlier consistent treatment of the same commodity in the absence of new material.

Analysis: The commodity in question was held to retain combustible properties and to be used similarly to coal. Earlier authorities had treated coal dust as falling within the expression coal, while the present reclassification turned largely on labels such as coal ash, cinder, or burnt coal. The earlier decisions dealing with cinder or ash were distinguished on the basis that they concerned different commodities. The Court also relied on the Department's own treatment in prior assessment years and held that, in classification matters, a consistent view should ordinarily be maintained unless there is fresh material or a material change in facts.

Conclusion: The residual commodity was taxable as coal and not as an unclassified item, and the assessee succeeded on the issue of classification.

Final Conclusion: The revisions were allowed and the assessment orders were set aside, with consequential relief to the assessee.

Ratio Decidendi: A commodity retaining the essential commercial and combustible character of coal must be classified according to its common parlance identity, and a taxing authority cannot depart from an earlier accepted classification without new material or a material change in facts.

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