https://www.taxtmi.com/caselaws?id=148504 Burnt cinders are not classified as "coal" or "coke" for sales tax purposes where the governing test is their common or popular meaning in trade and commerce. A residual or by-product character does not make cinders coal, and they are not coke because they are not produced by the controlled distillation process associated with coke. On that basis, burnt cinders fall outside item 1 of Schedule IV of the Andhra Pradesh General Sales Tax Act and are assessable as general goods. en-us Fri, 11 Apr 1969 00:00:00 +0530 Mon, 29 Apr 2013 12:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148504 Burnt cinders are not classified as "coal" or "coke" for sales tax purposes where the governing test is their common or popular meaning in trade and commerce. A residual or by-product character does not make cinders coal, and they are not coke because they are not produced by the controlled distillation process associated with coke. On that basis, burnt cinders fall outside item 1 of Schedule IV of the Andhra Pradesh General Sales Tax Act and are assessable as general goods. Case-Laws VAT and Sales Tax Fri, 11 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148504