1971 (2) TMI 92

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....se cases is whether cinder is coal and, if it is not, its sale will be subject to multi-point tax. The point is really covered by Varadarajulu Naidu v. State of Madras[1965] 16 S.T.C. 684. There, one of us in detail considered the question and held that cinder was the residue or ash that was left when coal or coke was burnt and was removed of its combustible matter. Reference in that judgment was ....