1966 (2) TMI 60

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....s Tax, the Board of Revenue has stated the case under section 44 of the Madhya Pradesh General Sales Tax Act, 1958, and referred to this Court for its opinion the following question of law: "Whether charcoal is covered under entry No. 1 of Part III of Schedule II to the M.P. General Sales Tax Act, 1958, and is taxable at the rate of 2 per cent. or will be taxable at the rate of 4 per cent. under e....

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.... the sale of charcoal at the rate of 4 per cent. under Part VI of Schedule II to the Act. The contention of the appellant is that charcoal is included in, and covered by, item No. 1 of Part III of Schedule II to the Act, and should, therefore, have been taxed at the rate of 2 per cent. instead of 4 per cent. The question is whether charcoal is covered by the word 'coal' appearing at item No. 1 of ....

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....e of 2 per cent. under entry No. 1 of Part III of Schedule II and not at the rate of 4 per cent. under Part VI of Schedule II." Being dissatisfied, the Commissioner successfully moved the Board to make a reference and that is how the matter is before us. 3.. There is no doubt that the word "coal" as originally understood in England was sufficiently wide to include charcoal. But there its use in ....