TMI Blog2004 (5) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment year 1975-76. The following two questions of law have been raised in the memo of revision: (1) Whether on the facts and in the circumstances of the case the Sales Tax Tribunal was legally justified to hold that (1) coal ash is taxable at the rate of four per cent and is covered by the entry of coal including all its forms but excluding charcoal of Notification No. 5782, dated Sept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealer-opposite party has placed reliance upon a division Bench judgment of this court in the case of District Co-operative Development Federation Limited v. Commissioner, Sales Tax [1970] 26 STC 464. The division Bench in this case also considered the earlier judgment of learned single judge given in the case of Mahabir Singh Ram Babu v. Assistant Sales Tax Officer [1962] 13 STC 248. In that ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same combustible property as the coal has. The coal ash is the residue left after the coal is burnt. The Tribunal, while setting aside the finding of the authorities below on this issue has not recorded a finding that it can be used like coal as fuel. Therefore, I am of the view that the ratio of the aforesaid division Bench judgment is not applicable to the facts of the present case. The pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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