https://www.taxtmi.com/caselaws?id=155231 An inclusive statutory phrase such as "coal including coke in all its forms" was read as enlarging the definition of coal under section 14(ia) of the Central Sales Tax Act, so coke was treated as covered by the declared goods classification and the protection of section 15. On that basis, State levy, permit restrictions, and related notices under the Bihar Finance Act and connected rules could not proceed on the premise that coal and coke were separate taxable commodities. The impugned notices and directions to withhold permits and demand tax were therefore held unsustainable and were quashed. en-us Fri, 08 Apr 1988 00:00:00 +0530 Mon, 02 Sep 2013 15:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155231 An inclusive statutory phrase such as "coal including coke in all its forms" was read as enlarging the definition of coal under section 14(ia) of the Central Sales Tax Act, so coke was treated as covered by the declared goods classification and the protection of section 15. On that basis, State levy, permit restrictions, and related notices under the Bihar Finance Act and connected rules could not proceed on the premise that coal and coke were separate taxable commodities. The impugned notices and directions to withhold permits and demand tax were therefore held unsustainable and were quashed. Case-Laws VAT and Sales Tax Fri, 08 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155231