https://www.taxtmi.com/caselaws?id=156323 Coal purchased as declared goods for use as raw material in manufacture was taxed at less than 4 per cent under the sales tax law, so section 5-B(c) deemed it to have suffered additional tax. The Tribunal had incorrectly relied on section 5-B(b), which applies only where declared goods are taxed at 4 per cent and was therefore inapplicable. On that footing, the coal was treated as having been subjected to additional tax and qualified for exemption from entry tax under clause (iii) of the first proviso to section 3(1) of the Entry Tax Act. en-us Wed, 29 Jun 1988 00:00:00 +0530 Wed, 18 Sep 2013 14:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156323 Coal purchased as declared goods for use as raw material in manufacture was taxed at less than 4 per cent under the sales tax law, so section 5-B(c) deemed it to have suffered additional tax. The Tribunal had incorrectly relied on section 5-B(b), which applies only where declared goods are taxed at 4 per cent and was therefore inapplicable. On that footing, the coal was treated as having been subjected to additional tax and qualified for exemption from entry tax under clause (iii) of the first proviso to section 3(1) of the Entry Tax Act. Case-Laws VAT and Sales Tax Wed, 29 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156323