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2005 (12) TMI 545 - ALLAHABAD HIGH COURTExtract: ....... India Carbon Ltd. 1971 28 STC 603 (SC). In that result, we hold that item No. 17 using the expression coal in the Schedule in question does not include coke . Consequently, the impugned order dated September 26, 2005, annexure 2 to the writ petition cannot be sustained and set aside. Writ petition stands allowed, subject to the above observations.
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