https://www.taxtmi.com/caselaws?id=163579 Coal ash or cinder is treated as falling within the term "coal" for purposes of Entry 22 in Part V of Schedule II of the M.P. Commercial Tax Act, 1994, because fiscal classification turns on the commercial and popular meaning of the commodity and not on a narrow technical description. The Court reasoned that cinder remains part-burnt coal, is understood in commerce as coal, and is covered by the specific entry; the residuary Entry 39 in Part IV applies only where the specific entry does not. The earlier Full Bench view to the contrary was held not to state the correct position. en-us Thu, 31 Jul 2008 00:00:00 +0530 Tue, 02 Dec 2014 19:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163579 Coal ash or cinder is treated as falling within the term "coal" for purposes of Entry 22 in Part V of Schedule II of the M.P. Commercial Tax Act, 1994, because fiscal classification turns on the commercial and popular meaning of the commodity and not on a narrow technical description. The Court reasoned that cinder remains part-burnt coal, is understood in commerce as coal, and is covered by the specific entry; the residuary Entry 39 in Part IV applies only where the specific entry does not. The earlier Full Bench view to the contrary was held not to state the correct position. Case-Laws VAT and Sales Tax Thu, 31 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163579