https://www.taxtmi.com/caselaws?id=150277 The Madras HC ruled that cinders do not qualify as "coal including coke in all its forms" under the Madras General Sales Tax Act, 1959, and therefore are not exempt from sales tax as declared goods. The court found that cinders lack the special importance required for protection as declared goods under the Essential Goods Act, 1952, distinguishing them from coal and coke. The court noted that if cinders were intended to be included, a separate entry would have been created as done for firewood in other state legislation. The writ appeals and tax cases were dismissed with costs. en-us Tue, 02 Mar 1971 00:00:00 +0530 Thu, 19 Jun 2025 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150277 The Madras HC ruled that cinders do not qualify as "coal including coke in all its forms" under the Madras General Sales Tax Act, 1959, and therefore are not exempt from sales tax as declared goods. The court found that cinders lack the special importance required for protection as declared goods under the Essential Goods Act, 1952, distinguishing them from coal and coke. The court noted that if cinders were intended to be included, a separate entry would have been created as done for firewood in other state legislation. The writ appeals and tax cases were dismissed with costs. Case-Laws VAT / Sales Tax Tue, 02 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150277