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    <title>1986 (7) TMI 385 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court held that coal briquettes are considered &quot;coal&quot; under section 14(ia) of the Central Sales Tax Act. The imposition of tax at 8% on coal briquettes was deemed illegal, and the assessment order was quashed. The writ petition was allowed, with no costs awarded due to the absence of representation from the respondents.</description>
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      <description>The court held that coal briquettes are considered &quot;coal&quot; under section 14(ia) of the Central Sales Tax Act. The imposition of tax at 8% on coal briquettes was deemed illegal, and the assessment order was quashed. The writ petition was allowed, with no costs awarded due to the absence of representation from the respondents.</description>
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