https://www.taxtmi.com/caselaws?id=159576 The expression "coal in all its forms but excluding charcoal" was construed in its ordinary and commercial sense, so words of common use in taxing statutes were given their market parlance meaning. Coal ash was treated as a form or variety of coal rather than a distinct commodity, and the specific exclusion of charcoal reinforced that no similar exclusion was intended for coal ash. The sales tax demands treating coal ash as separately taxable under the local sales tax law and the Central Sales Tax law were therefore set aside in favour of the assessee. en-us Thu, 03 Jan 1991 00:00:00 +0530 Wed, 27 Nov 2013 15:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159576 The expression "coal in all its forms but excluding charcoal" was construed in its ordinary and commercial sense, so words of common use in taxing statutes were given their market parlance meaning. Coal ash was treated as a form or variety of coal rather than a distinct commodity, and the specific exclusion of charcoal reinforced that no similar exclusion was intended for coal ash. The sales tax demands treating coal ash as separately taxable under the local sales tax law and the Central Sales Tax law were therefore set aside in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 03 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159576