1998 (8) TMI 553

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....ctory of the said company and the wastage of the said coal known as cinder is sold in the market by the said company. The assessing authority assessed the cinder ash and imposed tax at the rate of 8 per cent considering cinder as unclassified item whereas the assessee-opposite party had admitted the tax liability at the rate of 4 per cent on the ground that cinder ash was nothing but coal. The Dep....