https://www.taxtmi.com/caselaws?id=114130 The appeals were allowed, granting consequential relief. The court determined that coal samples were correctly tested according to IS 1350, using the GAD method for ash content determination. The respondents were estopped from contesting the sampling method, as they did not object during provisional assessment. Consequently, they were not entitled to exemption benefits. en-us Fri, 24 Sep 2004 00:00:00 +0530 Thu, 06 Jun 2024 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114130 The appeals were allowed, granting consequential relief. The court determined that coal samples were correctly tested according to IS 1350, using the GAD method for ash content determination. The respondents were estopped from contesting the sampling method, as they did not object during provisional assessment. Consequently, they were not entitled to exemption benefits. Case-Laws Customs Fri, 24 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114130