1972 (10) TMI 107

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.... Madras General Sales Tax Act on the sales of charcoal at 2 per cent for the assessment year 1964-65. The matter was taken in appeal to the Tribunal, and before the Tribunal it was contended that all the sales of charcoal by the petitioner are second sales and that, therefore, they are not liable to be taxed at all. According to the petitioner "charcoal" will be included in the word "coal" referre....

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....eral Sales Tax Act. According to the Tribunal, the Madras Legislature has specifically referred to and excluded firewood and charcoal from item 26 of Schedule I and such exclusion shows that those two articles are to be brought within the multi-point system and it is on this basis the Tribunal has distinguished the decisions referred to above. According to the Tribunal in common parlance and in th....