https://www.taxtmi.com/caselaws?id=158467 The phrase "coal including coke in all its forms" in the Third Schedule to the Andhra Pradesh General Sales Tax Act is given a wide, ordinary meaning for declared goods. On that reading, stoker coke is included within coke in all its forms, and the single-point levy applies only to the first sale. The second sale is therefore not taxable. The fact that stoker coke is sold under a brand name does not change its essential character or take it outside the statutory entry. en-us Tue, 04 Jul 1995 00:00:00 +0530 Tue, 29 Oct 2013 14:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158467 The phrase "coal including coke in all its forms" in the Third Schedule to the Andhra Pradesh General Sales Tax Act is given a wide, ordinary meaning for declared goods. On that reading, stoker coke is included within coke in all its forms, and the single-point levy applies only to the first sale. The second sale is therefore not taxable. The fact that stoker coke is sold under a brand name does not change its essential character or take it outside the statutory entry. Case-Laws VAT and Sales Tax Tue, 04 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158467