https://www.taxtmi.com/caselaws?id=105237 Coal and coal-ash were treated as different commodities for sales tax purposes under the Andhra Pradesh General Sales Tax Act, so the classification question was decided against the assessee. Coal-ash was nevertheless held to be a product of the industrial unit because it arose from the industrial process, even though it was only residue and not the principal output. The sale of coal-ash therefore qualified for exemption under G.O. Ms. No. 606 dated 9 April 1981, which exempted products of the industry for a limited period. The result was partial relief, with the exemption question decided in favour of the assessee. en-us Wed, 21 Mar 2001 00:00:00 +0530 Fri, 30 Aug 2013 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105237 Coal and coal-ash were treated as different commodities for sales tax purposes under the Andhra Pradesh General Sales Tax Act, so the classification question was decided against the assessee. Coal-ash was nevertheless held to be a product of the industrial unit because it arose from the industrial process, even though it was only residue and not the principal output. The sale of coal-ash therefore qualified for exemption under G.O. Ms. No. 606 dated 9 April 1981, which exempted products of the industry for a limited period. The result was partial relief, with the exemption question decided in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 21 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105237