https://www.taxtmi.com/caselaws?id=100761 Petroleum coke falls within the expression "coal including coke in all its forms" in section 14(i) of the Central Sales Tax Act, 1956, because "coke in all its forms" was given its ordinary and wide meaning. Once petroleum coke is treated as declared goods under section 14(i), the State's power to levy sales tax is subject to the ceiling in section 15(a), and any higher rate is impermissible. The central restriction on taxing declared goods therefore applies to petroleum coke, and the issue is resolved in favour of the assessee. en-us Wed, 18 Aug 1971 00:00:00 +0530 Mon, 01 Jul 2019 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100761 Petroleum coke falls within the expression "coal including coke in all its forms" in section 14(i) of the Central Sales Tax Act, 1956, because "coke in all its forms" was given its ordinary and wide meaning. Once petroleum coke is treated as declared goods under section 14(i), the State's power to levy sales tax is subject to the ceiling in section 15(a), and any higher rate is impermissible. The central restriction on taxing declared goods therefore applies to petroleum coke, and the issue is resolved in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 18 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100761