1995 (7) TMI 384

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.... the Act?" The respondent is a dealer in coal and coke. In the assessment year in question the turnover of Rs. 11,40,366 was in respect of second sales of stoker coke. The assessee claimed exemption on the ground that the stoker coke falls within declared goods and, therefore, sales tax can be levied only at one point. The assessing authority allowed the exemption. However, the Deputy Commis- sioner (C.T.), in exercise of the powers under section 20(2) of the Act, revised the assessment made by the assessing authority and directed inclusion of the exempted turnover in the assessable turnover. On appeal by the assessee to the Sales Tax Appellate Tribunal, the order of the Deputy Commissioner was reversed and that of the assessing autho....

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.... provides that notwithstanding anything contained in the charging section, namely, section 5, the sales or purchase of the declared goods by a dealer shall be liable to tax at the rate, and only at the point of sale or purchase specified against each in the Third Schedule on his turnover of such sales or purchase for each year. This is irrespective of the quantum of the turnover of such goods. Entry 1 of the Third Schedule reads as follows: "THIRD SCHEDULE Declared goods in respect of which a single point tax only is leviable under section 6 S. No. Description of goods Point of levy Rate of tax (1) (2) (3) (4) 1 Coal including coke in all its forms, but Excluding charcoal: Provided that during the peri....