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2001 (3) TMI 873 - SC - VAT and Sales TaxWhether coal and coal-ash (cinder) are to be treated as the same commodity or as different commodities for the purpose of taxation under the Andhra Pradesh General Sales Tax Act, 1957? Whether coal-ash is a product of the petitioner's industrial unit and whether the sale of 'coal-ash' by the petitioner is eligible for exemption under G.O. Ms. No. 606, dated April 9, 1981? Held that:- Appeal allowed. The coal-ash that is produced as a result of the burning of coal as fuel is a product of the appellant- industry though it might not be the principal product for which the industry was established. Even so, being a product of the industry, it is entitled to the exemption given by the said order.
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