https://www.taxtmi.com/caselaws?id=157207 Lignite is treated as a distinct commodity from coal under the Gujarat Sales Tax Act, 1969, because the statute separately refers to lignite and the common or commercial parlance tests show it is not understood in trade as coal. Earlier departmental treatment carried little weight after insertion of the specific lignite entry, and scientific or technical descriptions were considered unhelpful in construing the taxing entry. References to mining legislation and the Coal Mines Act also supported separate treatment of coal and lignite. On that basis, sections 14 and 15 of the Central Sales Tax Act, 1956 do not restrict the tax levied on lignite under the Gujarat Sales Tax Act. en-us Thu, 12 Dec 1991 00:00:00 +0530 Tue, 01 Oct 2013 16:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157207 Lignite is treated as a distinct commodity from coal under the Gujarat Sales Tax Act, 1969, because the statute separately refers to lignite and the common or commercial parlance tests show it is not understood in trade as coal. Earlier departmental treatment carried little weight after insertion of the specific lignite entry, and scientific or technical descriptions were considered unhelpful in construing the taxing entry. References to mining legislation and the Coal Mines Act also supported separate treatment of coal and lignite. On that basis, sections 14 and 15 of the Central Sales Tax Act, 1956 do not restrict the tax levied on lignite under the Gujarat Sales Tax Act. Case-Laws VAT and Sales Tax Thu, 12 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157207