https://www.taxtmi.com/caselaws?id=154866 The court classified briquettes made from coal-dust as "goods specified in entry 14(ia)" under the Central Sales Tax Act, subjecting them to a 4% tax rate. The Deputy Commissioner's directive treating the briquettes as "unspecified goods" was quashed, and the assessment order based on it was also annulled. The court allowed the writ applications, emphasizing that the briquettes, being a form of coke, should not be taxed exceeding 4%. Each party was instructed to bear its own costs. en-us Tue, 14 Apr 1987 00:00:00 +0530 Tue, 27 Aug 2013 18:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154866 The court classified briquettes made from coal-dust as "goods specified in entry 14(ia)" under the Central Sales Tax Act, subjecting them to a 4% tax rate. The Deputy Commissioner's directive treating the briquettes as "unspecified goods" was quashed, and the assessment order based on it was also annulled. The court allowed the writ applications, emphasizing that the briquettes, being a form of coke, should not be taxed exceeding 4%. Each party was instructed to bear its own costs. Case-Laws VAT and Sales Tax Tue, 14 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154866