https://www.taxtmi.com/caselaws?id=158474 Coal briquettes manufactured from coal-dust and tamarind husk were held to fall within entry 1 of Schedule IV of the Karnataka Sales Tax Act as coal in all its forms. The court read the phrase "in all its forms" as qualifying the word "coal", not merely coke, and noted that the entry excluded charcoal. On the facts, the briquettes were intended for domestic use as combustible material, and the revisional authority's attempt to treat them as distinct from coal was inconsistent with the statutory entry. They were therefore not taxable under section 5(1), and the assessee succeeded. en-us Wed, 13 Sep 1995 00:00:00 +0530 Tue, 29 Oct 2013 14:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158474 Coal briquettes manufactured from coal-dust and tamarind husk were held to fall within entry 1 of Schedule IV of the Karnataka Sales Tax Act as coal in all its forms. The court read the phrase "in all its forms" as qualifying the word "coal", not merely coke, and noted that the entry excluded charcoal. On the facts, the briquettes were intended for domestic use as combustible material, and the revisional authority's attempt to treat them as distinct from coal was inconsistent with the statutory entry. They were therefore not taxable under section 5(1), and the assessee succeeded. Case-Laws VAT and Sales Tax Wed, 13 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158474