TaxTMI 
TaxTMI 
TaxTMI 
1995 (9) TMI 342
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....the brand name of certain wastes of several carbon materials consisting of charcoal, coal, tamarind husk, etc. The assessing authority took the view that the goods in question consists of waste carbon material and hence fall under section 5(1) of the Karnataka Sales Tax Act and not under entry 1 of Schedule IV of the Karnataka Sales Tax Act and brought to tax accordingly. Aggrieved by this order, ....
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....arried in appeal to this Court in S.T.A. No. 32 of 1987. This Court allowed the appeal and set aside the order made by the revisional authority and remitted the matter for fresh consideration. While doing so, this Court noticed a decision of the Punjab and Haryana High Court in [1987] 64 STC 330 (Haryana Briquettes Industries v. State of Haryana) wherein it was held that coal briquettes are only a....
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....nd suppliers of Agnidevi brand coal to contend that the goods are made of coal-dust and tamarind husk and they are used for domestic purpose by poorer people such as for heating water and other cooking purposes. The revisional authority proceeded to analyse the entry 1 of the Fourth Schedule of the Karnataka Sales Tax Act that coal including coke in all its forms but excluding charcoal and held t....
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....d in the manufacture of goods and therefore they do not constitute coal and the carbon briquettes manufactured out of coal-dust and tamarind husk are different from coal and are liable to tax. It is plainly contrary to the provisions. In the circumstances, we have no hesitation in setting aside the order made by the Commissioner and affirming the order made by the appellate authority. 5.. Learned....