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1980 (10) TMI 188 - MADHYA PRADESH HIGH COURTExtract: .......f 2 per cent only on charcoal. By analogy we can apply this reasoning to this item of nalidar coal as well. We, therefore, hold that nalidar coal is coal and will be covered by entry No. 1 of Part III of Schedule II to the Act. 5.. We answer the question in the affirmative. There shall be no order as to costs. Reference answered in the affirmative.
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