https://www.taxtmi.com/caselaws?id=149815 In taxing entries for ordinary goods, the words must be understood in their popular and commercial sense unless the context requires a technical meaning. Applying that approach, coal dust was held to remain coal in reduced form, with no processing converting it into a distinct commercial commodity. Its combustible character and use for similar purposes, including burning bricks, supported the conclusion that it was not known in trade as something different from coal. The Allahabad HC therefore treated coal dust as falling within entry 33 of the notification and answered the issue in favour of the assessee. en-us Fri, 27 Mar 1970 00:00:00 +0530 Sat, 04 May 2013 09:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149815 In taxing entries for ordinary goods, the words must be understood in their popular and commercial sense unless the context requires a technical meaning. Applying that approach, coal dust was held to remain coal in reduced form, with no processing converting it into a distinct commercial commodity. Its combustible character and use for similar purposes, including burning bricks, supported the conclusion that it was not known in trade as something different from coal. The Allahabad HC therefore treated coal dust as falling within entry 33 of the notification and answered the issue in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 27 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149815