1967 (2) TMI 65 - SUPREME COURT

Whether charcoal is covered under entry 1 of Part III of Schedule II to the M.P. General Sales Tax Act, 1958, and is taxable at the rate of 2 per cent. or will be taxable at the rate of 4 per cent. under entry 1 of Part VI of Schedule II to the M.P. General Sales Tax Act, 1958?

Held that:- Appeal dismissed. We agree with the meaning of the word "coal" given by the High Court and hold that charcoal would be taxable at the rate of 2 per cent. only.