https://www.taxtmi.com/caselaws?id=150375 Charcoal was held to fall within the commercial and popular meaning of "coal" in the relevant sales tax entry, so its sales were treated as second sales and not first-sale turnover liable to tax. The controlling test for a fiscal entry is how the commodity is understood in ordinary trade and by purchasers, not a narrow or technical meaning. The Tribunal's reliance on the deleted exclusion of firewood and charcoal from another schedule entry was rejected because that provision had been removed with effect from 1 April 1964. The operative result was that charcoal remained within the scope of "coal" for the assessment entry. en-us Mon, 23 Oct 1972 00:00:00 +0530 Mon, 13 May 2013 18:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150375 Charcoal was held to fall within the commercial and popular meaning of "coal" in the relevant sales tax entry, so its sales were treated as second sales and not first-sale turnover liable to tax. The controlling test for a fiscal entry is how the commodity is understood in ordinary trade and by purchasers, not a narrow or technical meaning. The Tribunal's reliance on the deleted exclusion of firewood and charcoal from another schedule entry was rejected because that provision had been removed with effect from 1 April 1964. The operative result was that charcoal remained within the scope of "coal" for the assessment entry. Case-Laws VAT and Sales Tax Mon, 23 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150375