TaxTMI 
TaxTMI 
2012 (12) TMI 962
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....ers under the provisions of the Central Sales Tax Act, 1956 and the Assam General Sales Tax Act, 1993, which has been replaced by the Assam Value Added Tax Act, 2003. They are engaged in conversion of calcined petroleum coke from raw petroleum coke and selling the same in the course of inter-State trade or commerce. The raw coke is purchased from different refineries on payment of tax. Section 30 of the Assam General Sales Tax Act, 1993 provides for refund where tax is levied on sale and purchases of declared goods which are subsequently sold in the course of inter-State trade. Accordingly, the petitioner applied for refund stating that local sales tax was not attracted and, therefore, the amount paid was required to be refunded. The applic....
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....e heading in a statute does not mean that they all constitute one commodity. Merely because different goods and commodities are listed together under the same sub-heading in section 14 does not mean that they are to be regarded as one and the same item. Listing of two or more products under the same category under the Central Sales Tax Act, 1956 cannot and does not necessarily mean that the products are identical and that they are the one and same product. A category means a class of individual items which may differ from each other in various ways. In the instant case also, although RPC and CPC are listed under one heading under the CST Act, it may be noted that calcined petroleum coke (CPC) as a product emerges after the raw petroleum co....
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....overed by clause (i) of section 14 which reads "coal including coke in all its forms" the State was not competent to levy tax at a rate exceeding the one given in section 15(a) of the Central Act. . . . The High Court was of the view that the word "coal" includes coke in all its forms in clause (i) of section 14 of the Central Act and must be taken to mean coke derived from coal. In other words it must be coke which had been derived or acquired from coal by following the usual process of heating or burning. The contention, therefore, of the appellant was negatived that petroleum coke was covered by the aforesaid provision of the Central Act.' 19. This decision fully supports the respondent. The fact that calcined petroleum coke is a ....
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....s put an end to. The entry in the CST Act, however, includes within its scope hides arid skins until they are "dressed". This, as we have seen, represents the stage when they undergo the process of finishing and assume a form in which they can be readily utilised for manufacture of various commercial articles. In this view, it is hardly material that coloured leather may be form of leather or may even be said to represent a different commercial commodity. The statutory entry is comprehensive enough to include the products emerging from hides and skins until the process of dressing or finishing is done'." It is clear from the above judgment that raw petroleum coke and calcined petroleum coke have been treated to be a part of one entry "....