https://www.taxtmi.com/caselaws?id=158487 Leco was held to be commercially distinct from charcoal because charcoal is obtained by burning wood, while leco is derived from coal. Applying the schedule entries strictly, the Court classified leco as coal under Entry 1 of the Fourth Schedule and not as charcoal under Entry 10 of Part C of the Second Schedule. As the Commissioner's circular rested on the classification, the assessment order and demand notice based on it also could not stand. The revenue action was quashed. en-us Wed, 18 Oct 1995 00:00:00 +0530 Tue, 29 Oct 2013 15:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158487 Leco was held to be commercially distinct from charcoal because charcoal is obtained by burning wood, while leco is derived from coal. Applying the schedule entries strictly, the Court classified leco as coal under Entry 1 of the Fourth Schedule and not as charcoal under Entry 10 of Part C of the Second Schedule. As the Commissioner's circular rested on the classification, the assessment order and demand notice based on it also could not stand. The revenue action was quashed. Case-Laws VAT and Sales Tax Wed, 18 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158487