https://www.taxtmi.com/caselaws?id=272438 Industrial effluent from a coal washery, consisting of water, mud, fine coal particles and other waste, is not "coal" under the Mines and Minerals (Regulation and Development) Act, 1957 because common parlance and market tests do not treat a processing residue as coal itself. It is also not independently a "mineral", since it is an artificial deposit created by discharge from the washery and does not arise from a mine. Collection of such slurry from soil or a river bed is therefore not a winning or mining operation, and the earlier contrary view treating slurry as coal was overruled. en-us Fri, 20 Dec 1985 00:00:00 +0530 Thu, 03 May 2018 13:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272438 Industrial effluent from a coal washery, consisting of water, mud, fine coal particles and other waste, is not "coal" under the Mines and Minerals (Regulation and Development) Act, 1957 because common parlance and market tests do not treat a processing residue as coal itself. It is also not independently a "mineral", since it is an artificial deposit created by discharge from the washery and does not arise from a mine. Collection of such slurry from soil or a river bed is therefore not a winning or mining operation, and the earlier contrary view treating slurry as coal was overruled. Case-Laws Indian Laws Fri, 20 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272438