https://www.taxtmi.com/caselaws?id=172597 Coke briquettes made from coal-dust, coke breeze, clay and molasses were treated as covered by the expression "coal, including coke in all its forms" because the process involved only mechanical pressing and a change in shape, not conversion into a different commercial commodity. On that basis, they were regarded as declared goods eligible for the lower rate of tax under the Central Sales Tax Act. The article also notes that writ jurisdiction was not excluded by the availability of appeal or revision where the dispute raised a pure question of law and no further factual inquiry was needed. en-us Thu, 18 May 1978 00:00:00 +0530 Tue, 25 Aug 2015 18:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172597 Coke briquettes made from coal-dust, coke breeze, clay and molasses were treated as covered by the expression "coal, including coke in all its forms" because the process involved only mechanical pressing and a change in shape, not conversion into a different commercial commodity. On that basis, they were regarded as declared goods eligible for the lower rate of tax under the Central Sales Tax Act. The article also notes that writ jurisdiction was not excluded by the availability of appeal or revision where the dispute raised a pure question of law and no further factual inquiry was needed. Case-Laws VAT and Sales Tax Thu, 18 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172597