https://www.taxtmi.com/caselaws?id=159755 Coal-ash was treated as a distinct commercial commodity from coal because the coal entry covered coal including coke in all its forms, not the burnt residue left after use as fuel; the India Carbon Ltd. decision was held inapplicable on that basis. The exemption for products of specified industrial units did not extend to coal-ash because it was only residue generated in the manufacturing process and not one of the unit's manufactured products. Debarked eucalyptus and casuarina wood purchased from unregistered dealers were assessed as unclassified goods under section 6-A since there was no proof that the goods were firewood, and the factual finding that they were raw material for manufacture was accepted. en-us Tue, 06 Oct 1998 00:00:00 +0530 Sat, 30 Nov 2013 16:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159755 Coal-ash was treated as a distinct commercial commodity from coal because the coal entry covered coal including coke in all its forms, not the burnt residue left after use as fuel; the India Carbon Ltd. decision was held inapplicable on that basis. The exemption for products of specified industrial units did not extend to coal-ash because it was only residue generated in the manufacturing process and not one of the unit's manufactured products. Debarked eucalyptus and casuarina wood purchased from unregistered dealers were assessed as unclassified goods under section 6-A since there was no proof that the goods were firewood, and the factual finding that they were raw material for manufacture was accepted. Case-Laws VAT and Sales Tax Tue, 06 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159755