https://www.taxtmi.com/caselaws?id=163482 The High Court ruled that coal ash should be taxed as an unclassified item, not as coal, overturning the Tribunal's decision. The Court found that coal ash, the residue left after coal is burnt, lacked evidence of being usable as fuel like coal. Additionally, the Court upheld the taxability of cardigans and pullovers as woollen hosiery, in line with a Full Bench judgment. Overall, the High Court partially allowed the revision, setting aside the Tribunal's decision on coal ash and affirming the taxability of cardigans and pullovers. en-us Wed, 26 May 2004 00:00:00 +0530 Thu, 03 Apr 2014 12:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163482 The High Court ruled that coal ash should be taxed as an unclassified item, not as coal, overturning the Tribunal's decision. The Court found that coal ash, the residue left after coal is burnt, lacked evidence of being usable as fuel like coal. Additionally, the Court upheld the taxability of cardigans and pullovers as woollen hosiery, in line with a Full Bench judgment. Overall, the High Court partially allowed the revision, setting aside the Tribunal's decision on coal ash and affirming the taxability of cardigans and pullovers. Case-Laws VAT and Sales Tax Wed, 26 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163482