https://www.taxtmi.com/caselaws?id=162891 Entry 17 of the U.P. Tax on Entry of Goods Act, 2000, which uses only the word "coal", was construed according to its plain and commercial meaning. "Coal" and "coke", including calcined petroleum coke, were held to be distinct commodities, and the Schedule could not be enlarged by adding words not used by the legislature. The Supreme Court authority dealing with an entry expressly covering "coal, including coke in all its forms" was found inapplicable. Applying the rule that ambiguity in a taxing entry must favour the taxpayer, the Court held that Entry 17 did not cover coke or calcined petroleum coke and set aside the entry tax demand. en-us Tue, 13 Dec 2005 00:00:00 +0530 Tue, 18 Mar 2014 15:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162891 Entry 17 of the U.P. Tax on Entry of Goods Act, 2000, which uses only the word "coal", was construed according to its plain and commercial meaning. "Coal" and "coke", including calcined petroleum coke, were held to be distinct commodities, and the Schedule could not be enlarged by adding words not used by the legislature. The Supreme Court authority dealing with an entry expressly covering "coal, including coke in all its forms" was found inapplicable. Applying the rule that ambiguity in a taxing entry must favour the taxpayer, the Court held that Entry 17 did not cover coke or calcined petroleum coke and set aside the entry tax demand. Case-Laws VAT and Sales Tax Tue, 13 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162891