https://www.taxtmi.com/caselaws?id=167878 Interpretation of the statutory entry covering "coke in all its forms" governed the tax refund dispute over raw petroleum coke and calcined petroleum coke. The HC applied the Supreme Court's earlier construction of that composite entry and held that chemical or physical change on calcination did not exclude calcined petroleum coke from its scope. The view that the two products were separate commercial commodities was not accepted as a basis to refuse refund. The impugned order was set aside and the matter was remitted for fresh decision in line with the binding interpretation. en-us Wed, 12 Dec 2012 00:00:00 +0530 Mon, 05 Jan 2015 09:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167878 Interpretation of the statutory entry covering "coke in all its forms" governed the tax refund dispute over raw petroleum coke and calcined petroleum coke. The HC applied the Supreme Court's earlier construction of that composite entry and held that chemical or physical change on calcination did not exclude calcined petroleum coke from its scope. The view that the two products were separate commercial commodities was not accepted as a basis to refuse refund. The impugned order was set aside and the matter was remitted for fresh decision in line with the binding interpretation. Case-Laws VAT and Sales Tax Wed, 12 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167878