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2008 (7) TMI 876 - HC - VAT and Sales TaxWhether coal ash is a part of cinder and covered by the term 'coal' in entry No. 22 in Part V of Schedule II of the Commercial Tax Act or the said commodity would be taxable under entry 39 in Part IV"? Held that:- The "coal ash" is "cinder" and covered by the term "coal" in entry No. 22 in Part V of Schedule II of the Commercial Tax Act and, therefore, it is not exigible to tax under entry No. 39 in Part IV. The corresponding entry in the repealed Act shall be construed accordingly in relation to the matters pending under the said Act. We are of the considered view that the decision rendered by the Full Bench of this High Court in Hukumchand Mills [1987 (8) TMI 414 - MADHYA PRADESH HIGH COURT] is de hors the earlier decisions and the finding has been arrived at without the cogent and relevant material being on record of that case. Under these circumstances, we find ourselves unable to subscribe to the view expressed therein with regard to cinder (coal ash) being a different commodity from its parent coal. The said decision is accordingly overruled only insofar as it holds that cinder is not coal.
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