1995 (9) TMI 342

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.... Karnataka Sales Tax Act and brought to tax accordingly. Aggrieved by this order, the appellant carried the matter in appeal. 2.. The appellate authority held that the said goods fall under entry 1 of the Fourth Schedule of the Act since they are covered by the expression "coal in all its forms" and directed the assessing authority to levy tax at 4 per cent. 3.. The Additional Commissioner of Commercial Taxes in exercise of powers of suo motu revision under section 22A of the Act initiated proceedings and passed an order holding that the order of the appellate authority is erroneous and prejudicial to the interest of the revenue inasmuch as the goods sold by the appellant is neither wholly made of charcoal nor coal nor coke nor any of....

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.... 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 that "in all its forms" will have to be attributed only to coke and not to coal. It is a rather strange way of interpreting the provisions of the entry. When expression coal is used in the entry and its meaning is expanded to include coke, the meaning of the expression coal is expanded. Thereafter, the expression "in all its forms" is used which is relatable to primary expression used in the entry namely, coal and not the ancillary expression used therein, namely, coke. Further, the expression excluding ch....