2001 (3) TMI 873

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.... Reddy, Advocates, for the respondent.   M.L. Verma and Kailash Vasdev, Senior Advocates (Devadatt Kamat, S.K. Shandilya and Ms. V.D. Khanna, Advocates, with them), for the appellant.   --------------------------------------------------   ORDER   We have heard learned counsel and find no good reason to differ from the view of the High Court in regard to the first qu....

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....ore, the appellant was not entitled to the exemption on the sale of coal-ash under G.O. Ms. No. 606, dated April 9, 1981 as the coal-ash was not a product of the appellant. The aforesaid order gives "complete exemption to the products of the industry from sales tax for a limited period of five years". The coal-ash that is produced as a result of the burning of coal as fuel is a product of the appe....