https://www.taxtmi.com/caselaws?id=68858 The text examines declared-goods treatment under sales tax law for charcoal, boatmen receipts claimed as shortages, and loco as carbonised lignite briquettes. It states that charcoal was expressly excluded from the coal entry, so the declared-goods ceiling no longer applied and higher tax was upheld. It also notes that alleged shortage receipts could not be deleted from assessment in the absence of supporting evidence, so the addition stood. By contrast, lignite-based loco was treated as coal in the technical and popular sense; the exclusion of charcoal did not remove it from the declared-goods entry, and ambiguity in a taxing provision was resolved in favour of the assessee, limiting tax on loco turnover for the relevant period. en-us Wed, 06 Aug 1975 00:00:00 +0530 Sat, 02 Apr 2011 11:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68858 The text examines declared-goods treatment under sales tax law for charcoal, boatmen receipts claimed as shortages, and loco as carbonised lignite briquettes. It states that charcoal was expressly excluded from the coal entry, so the declared-goods ceiling no longer applied and higher tax was upheld. It also notes that alleged shortage receipts could not be deleted from assessment in the absence of supporting evidence, so the addition stood. By contrast, lignite-based loco was treated as coal in the technical and popular sense; the exclusion of charcoal did not remove it from the declared-goods entry, and ambiguity in a taxing provision was resolved in favour of the assessee, limiting tax on loco turnover for the relevant period. Case-Laws Income Tax Wed, 06 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68858