https://www.taxtmi.com/caselaws?id=128360 Cinder does not fall within the exemption term "coal" under the U.P. Sales Tax Act notification because the word must be given its strict and ordinary meaning in English usage, not a loose dictionary sense. Coal is a mineral obtained from the earth, whereas cinder is the residue left after coal has been burnt and is therefore a product of combustion rather than coal itself. On that interpretation, sales tax exemption available to coal was held inapplicable to cinder. en-us Mon, 23 Oct 1961 00:00:00 +0530 Wed, 03 Apr 2013 14:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128360 Cinder does not fall within the exemption term "coal" under the U.P. Sales Tax Act notification because the word must be given its strict and ordinary meaning in English usage, not a loose dictionary sense. Coal is a mineral obtained from the earth, whereas cinder is the residue left after coal has been burnt and is therefore a product of combustion rather than coal itself. On that interpretation, sales tax exemption available to coal was held inapplicable to cinder. Case-Laws VAT and Sales Tax Mon, 23 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128360