https://www.taxtmi.com/caselaws?id=153354 "Nalidar coal" was treated as falling within the ordinary expression "coal" for taxation under item No. 2 of Part I of Schedule II to the M.P. General Sales Tax Act, 1958. The Madhya Pradesh High Court followed its earlier interpretation and found no reason to depart from it, holding that the commodity is covered by the schedule entry. The reference was answered in the affirmative, so the classification was accepted in favour of the assessee and against the department. en-us Thu, 05 Feb 1981 00:00:00 +0530 Mon, 22 Jul 2013 17:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153354 "Nalidar coal" was treated as falling within the ordinary expression "coal" for taxation under item No. 2 of Part I of Schedule II to the M.P. General Sales Tax Act, 1958. The Madhya Pradesh High Court followed its earlier interpretation and found no reason to depart from it, holding that the commodity is covered by the schedule entry. The reference was answered in the affirmative, so the classification was accepted in favour of the assessee and against the department. Case-Laws VAT and Sales Tax Thu, 05 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153354