https://www.taxtmi.com/caselaws?id=129004 The expression "coal, including coke in all its forms" in Item I of the Second Schedule to the Madras General Sales Tax Act, 1959 was construed in its ordinary commercial sense, and cinder was treated as materially distinct from coal and coke because it is the residue left after complete burning. The legislative history did not justify extending the entry by implication to cinder in the absence of clear statutory language. Accordingly, cinder was held outside the tax entry, and the petitioners were not entitled to single-point tax treatment or exemption from assessment. en-us Mon, 19 Apr 1965 00:00:00 +0530 Tue, 16 Apr 2013 12:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129004 The expression "coal, including coke in all its forms" in Item I of the Second Schedule to the Madras General Sales Tax Act, 1959 was construed in its ordinary commercial sense, and cinder was treated as materially distinct from coal and coke because it is the residue left after complete burning. The legislative history did not justify extending the entry by implication to cinder in the absence of clear statutory language. Accordingly, cinder was held outside the tax entry, and the petitioners were not entitled to single-point tax treatment or exemption from assessment. Case-Laws VAT and Sales Tax Mon, 19 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129004