https://www.taxtmi.com/caselaws?id=152865 Lignite briquettes were classified as coal, not charcoal, for purposes of the declared-goods entry under the Central Sales Tax Act and the corresponding Tamil Nadu sales tax schedule. The Court applied the popular and commercial meaning of the commodity, noting that coal includes lignite in its commercial and scientific sense, while charcoal denotes carbonised wood or timber. The briquetting process did not change the essential character of the product. On that basis, leco fell within the declared-goods entry and outside the charcoal exclusion, and the assessment treating it as taxable was sustained. en-us Wed, 07 Nov 1979 00:00:00 +0530 Fri, 12 Jul 2013 10:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152865 Lignite briquettes were classified as coal, not charcoal, for purposes of the declared-goods entry under the Central Sales Tax Act and the corresponding Tamil Nadu sales tax schedule. The Court applied the popular and commercial meaning of the commodity, noting that coal includes lignite in its commercial and scientific sense, while charcoal denotes carbonised wood or timber. The briquetting process did not change the essential character of the product. On that basis, leco fell within the declared-goods entry and outside the charcoal exclusion, and the assessment treating it as taxable was sustained. Case-Laws VAT and Sales Tax Wed, 07 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152865