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2010 (8) TMI 843 - HC - VAT and Sales TaxWhether the impugned notification SRO No. 34 of 2009 dated January 27, 2009 declaring ’coal’ and ’furnace oil’ as goods is illegal and therefore is liable to be quashed? Held that:- the present notification impugned hereinabove cannot stand the test of application of the principle of ejusdem generis. Accordingly, we are of the considered view that the impugned notification vide S.R.O. No. 34 of 2009 dated January 27, 2009, limited to declaring "coal" and "furnace oil" as goods at serial 1 and 2 thereof is illegal and therefore declare that the said notification would not have any application and will stand quashed to the aforesaid extent, since the impugned notification is ultra virus section 20(3)(b) read with section 2(25) and 2(27) of the OVAT Act, 2004 and consequently purchase made by the petitioner-manufacturers of the aforesaid item, i.e., coal and furnace oil within the State from a registered dealer holding a valid registration certificate in respect of goods intended for the purpose of use as input and/or consumable directly used in respect of manufacture of finished product is clearly contrary to the legislative mandate.
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