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1971 (8) TMI 184 - SC - VAT and Sales TaxLevy of sales tax on the sale of petroleum coke - Held that:- Appeal is allowed and the judgment of the High Court is set aside. At any rate, the language employed is so wide, viz., "coke in all its forms", that petroleum coke which is a form of coke cannot possibly be excluded merely by reference to the word "coal". The writ petition shall stand allowed only to the extent that the State will be entitled to levy tax under the Assam Act not exceeding the rate given in clause (a) of section 15 of the Central Act.
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