https://www.taxtmi.com/caselaws?id=149931 Cinder is treated in commercial parlance as the residue or ash left after coal or coke is burnt, so it is not classified as coal for sales tax purposes. The relevant description must be understood according to its ordinary commercial meaning, and a purchaser of coal would not regard cinder as coal. On that basis, the prior view that cinder is not coal was reaffirmed, and its sale was held liable to multi-point tax. en-us Tue, 09 Feb 1971 00:00:00 +0530 Mon, 06 May 2013 14:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149931 Cinder is treated in commercial parlance as the residue or ash left after coal or coke is burnt, so it is not classified as coal for sales tax purposes. The relevant description must be understood according to its ordinary commercial meaning, and a purchaser of coal would not regard cinder as coal. On that basis, the prior view that cinder is not coal was reaffirmed, and its sale was held liable to multi-point tax. Case-Laws VAT and Sales Tax Tue, 09 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149931