https://www.taxtmi.com/caselaws?id=162806 Coal ash (cinders) sold by the assessee was classified under the specific entry covering coal, including coke in all its forms, rather than under the residuary schedule entry. The common parlance meaning of the statutory description was applied, and the broader words "in all its forms" were read to include coal ash. The Court distinguished authorities dealing with unserviceable stores and with whether coal ash was a separate commodity, holding those cases did not govern rate classification where a specific entry already applied. The operative result was that the applicable sales tax rate was 4% under the specific entry, not 12% under the residuary entry. en-us Tue, 14 Dec 2004 00:00:00 +0530 Fri, 14 Mar 2014 15:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162806 Coal ash (cinders) sold by the assessee was classified under the specific entry covering coal, including coke in all its forms, rather than under the residuary schedule entry. The common parlance meaning of the statutory description was applied, and the broader words "in all its forms" were read to include coal ash. The Court distinguished authorities dealing with unserviceable stores and with whether coal ash was a separate commodity, holding those cases did not govern rate classification where a specific entry already applied. The operative result was that the applicable sales tax rate was 4% under the specific entry, not 12% under the residuary entry. Case-Laws VAT and Sales Tax Tue, 14 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162806