https://www.taxtmi.com/caselaws?id=150133 Coal ash is included within the word "coal" in Entry I of Part III of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958. The entry was construed in its ordinary and commercial sense, as understood by traders and consumers dealing with coal as fuel. Coal ash was treated as commercially akin to cinder, a partly burnt form of coal capable of further burning, and its use as a low-grade fuel supported the classification. On that interpretation, coal ash is not taxable under the residuary or higher-rated entry. en-us Mon, 02 Aug 1971 00:00:00 +0530 Thu, 09 May 2013 12:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150133 Coal ash is included within the word "coal" in Entry I of Part III of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958. The entry was construed in its ordinary and commercial sense, as understood by traders and consumers dealing with coal as fuel. Coal ash was treated as commercially akin to cinder, a partly burnt form of coal capable of further burning, and its use as a low-grade fuel supported the classification. On that interpretation, coal ash is not taxable under the residuary or higher-rated entry. Case-Laws VAT and Sales Tax Mon, 02 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150133