https://www.taxtmi.com/caselaws?id=163483 Coal cinder is not treated as coal for sales tax classification under the U.P. Sales Tax Act notifications because commercial parlance recognises cinder as a burn-out residue and a distinct commodity, not a mineral product. The phrase "coal including coke in all its forms, but excluding charcoal" was read as covering coke in its forms, not enlarging coal to include cinder. Earlier authorities supporting the dealer were distinguished or treated as per incuriam for not noticing binding precedent, and departmental views taken in separate proceedings were held not binding on the Tribunal or the Court. The result was that cinder could not be taxed at the coal rate under the notification. en-us Fri, 21 May 2004 00:00:00 +0530 Thu, 03 Apr 2014 13:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163483 Coal cinder is not treated as coal for sales tax classification under the U.P. Sales Tax Act notifications because commercial parlance recognises cinder as a burn-out residue and a distinct commodity, not a mineral product. The phrase "coal including coke in all its forms, but excluding charcoal" was read as covering coke in its forms, not enlarging coal to include cinder. Earlier authorities supporting the dealer were distinguished or treated as per incuriam for not noticing binding precedent, and departmental views taken in separate proceedings were held not binding on the Tribunal or the Court. The result was that cinder could not be taxed at the coal rate under the notification. Case-Laws VAT and Sales Tax Fri, 21 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163483