1991 (1) TMI 413

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....writ petitions they are taken up together. 2.. The relevant facts are stated with reference to W.P. No. 13054 of 1987. The petitioner is a dealer registered under the provisions of the Karnataka Sales Tax Act, 1957 ("the Act"). The petitioner buys leco from M/s. Neyveli Lignite Corporation Limited. According to the petitioner it is a trade name and it is ordinarily understood as charcoal use....

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....turally, the petitioner wants to understand leco as charcoal, while the Revenue wants to levy tax on leco by treating it as coal. 3.. The Revenue relies on the decision of the Madhya Pradesh High Court in Commissioner of Sales Tax v. Punjab Coal & Kutti Farm [1981] 47 STC 351. In the said decision Nalidar Coal was held to be coal for the purpose of levying sales tax. Now it is well-known that w....