1998 (7) TMI 677

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....i) of the Second Schedule runs as under: "2(i) Coal including coke in all its forms but excluding charcoal." Coal including coke in all its forms being a declared commodity is chargeable to tax at the rate of four per cent. The contention of the assessee is that leco fine is nothing but a form of coke and hence it is a declared commodity, exigible to tax at the rate of four per cent. The assessing authority also treated the leco fine as coke and taxed the same at the rate of four per cent. The Deputy Commissioner, exercising powers under section 35 of the KGST Act, however, observed as under: "Further the leco fines purchased from unregistered dealers without payment of tax was seen assessed only at four per cent instead of five per cent.....

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....charcoal). In Second Schedule of the KGST Act, the position is entirely different, inasmuch as, there is no separate entry relating to lignite/leco fine. The only entry under item 2(i) is that, which is reproduced above. 4.. For these reasons, we are of the view that the decision of the Gujarat High Court cannot be pressed into service to decide the question whether leco fine, which, according to the learned Government Pleader, is made of lignite, is one of the forms of coke within the meaning of entry 2(i) of the Second Schedule. 5.. It is not disputed by the learned Government Pleader that leco fine is made of lignite and that lignite is obtained from the coal fields. In Hakim and Sons v. Commercial Tax Officer [1996] 101 STC 212, the....