1971 (8) TMI 201

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.....P. v. Samrathmal Dhoolchand (Miscellaneous Civil Case No. 253 of 1967) delivered on 23rd December, 1969, by a Division Bench consisting of K.L. Pandey and Shiv Dayal, JJ., is printed below: ] Commissioner of Sales Tax, M.P. v. Samrathmal Dhoolchand The judgment of the court was delivered by PANDEY, J.At the instance of the Commissioner of Sales Tax, the Tribunal has, acting under section 44....

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.... of that Schedule (taxable at 5 per cent.). On further appeal to the Tribunal, it took a different view and then, at the instance of the Commissioner of Sales Tax, this reference was made. 3.. Having heard the counsel, we have formed the opinion that the expression "coal including coke in all its forms" under entry I of Part III of Schedule II includes coal ash. In Sales Tax Commissioner, Indor....

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.... not in its geological sense but in the sense as ordinarily understood and would include 'charcoal' in the term 'coal'. It is only when the question of the kind or variety of coal would arise that a distinction would be made between coal and charcoal; otherwise, both of them would in ordinary parlance as also in their commercial sense be spoken as coal."   4.. It is accepted before us that....