1961 (10) TMI 66

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.... payment of sales tax in respect of the turnover of cinder on the ground that "cinder" is "coal" and coal is exempt from sales tax by reason of notification No. ST 911/X dated 31st March, 1956, issued under section 4 of the U. P. Sales Tax Act, and that, therefore, the assessment made against him is liable to be quashed. I am of the view that properly speaking "cinder" is not "coal". Reliance ha....

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....cinder is got only after something has been done to coal namely after coal has been burnt. If coal is completely burnt, and all combustible property of coal has escaped into the atmosphere, what is left is ashes which are no longer capable of burning. Where all the combustible property of coal has not completely escaped into atmosphere, the residue which is left and which may still be capable of c....