https://www.taxtmi.com/caselaws?id=349730 A residual commodity described as burnt coal or coal dust is to be classified by its common parlance identity where it retains the essential commercial and combustible character of coal, and not treated as an unclassified item. Earlier departmental acceptance of the same commodity as coal is relevant in classification disputes, and a departure from that consistent view requires fresh material or a material change in facts. The text also distinguishes labels such as coal ash or cinder when they relate to different commodities. On that basis, the commodity was treated as taxable as coal, with the assessee succeeding on classification. en-us Tue, 10 Oct 2017 00:00:00 +0530 Wed, 28 Mar 2018 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349730 A residual commodity described as burnt coal or coal dust is to be classified by its common parlance identity where it retains the essential commercial and combustible character of coal, and not treated as an unclassified item. Earlier departmental acceptance of the same commodity as coal is relevant in classification disputes, and a departure from that consistent view requires fresh material or a material change in facts. The text also distinguishes labels such as coal ash or cinder when they relate to different commodities. On that basis, the commodity was treated as taxable as coal, with the assessee succeeding on classification. Case-Laws VAT and Sales Tax Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349730