https://www.taxtmi.com/caselaws?id=161171 Leco fine was treated as coke in one of its forms because item 2(i) of the Kerala General Sales Tax Act covered coal including coke in all its forms and excluded only charcoal. The absence of a separate Kerala entry for lignite or leco fine, unlike the Gujarat statute considered in the cited case, supported classification within the coal/coke entry. Relying on Karnataka and Madras decisions treating lignite-based material as coal in different forms, the Court concluded that leco fine answered the description of a declared commodity and was taxable at four per cent; the contrary view under section 35 was unsustainable. en-us Fri, 03 Jul 1998 00:00:00 +0530 Wed, 08 Jan 2014 17:02:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161171 Leco fine was treated as coke in one of its forms because item 2(i) of the Kerala General Sales Tax Act covered coal including coke in all its forms and excluded only charcoal. The absence of a separate Kerala entry for lignite or leco fine, unlike the Gujarat statute considered in the cited case, supported classification within the coal/coke entry. Relying on Karnataka and Madras decisions treating lignite-based material as coal in different forms, the Court concluded that leco fine answered the description of a declared commodity and was taxable at four per cent; the contrary view under section 35 was unsustainable. Case-Laws VAT and Sales Tax Fri, 03 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161171