1980 (10) TMI 188

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.... the case and referred the following question to this Court for opinion: "Whether, under the facts and circumstances of the case, 'nalidar coal' is coal and will be covered by entry No. 1 of Part III of Schedule II to the Act?" 2.. The assessee deals in nalidar coal and kutti and was assessed to sales tax for Divali year 1963-64. The turnover of nalidar coal was assessed to tax at the rate of 5 ....

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....uel and the combustible ingredient in nalidar coal is coal or charcoal dust. The small proportion of earth and water is used only to make an adhesive mixture so that it can be given the shape of a brick or a cylinder. In commercial and popular use it is treated as coal and used as a fuel. 4.. In Commissioner of Sales Tax, M.P. v. Jaswant Singh Charan Singh[1967] 19 S.T.C. 469 (S.C.); 1967 M.P.L.J....