TMI Blog1971 (8) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 1612 of 1968, - - - Dated:- 18-8-1971 - HEGDE K.S. AND GROVER A.N. JJ. Naunit Lal and Miss Swaranjit Sodhi, Advocates, for the respondents. C.K. Daphtary and M.C. Chagla, Senior Advocates (J.B. Dadachanji, Advocate of J.B. Dadachanji and Co., and P.D. Himatsingka, B.P. Maheshwari and I.N. Shroff, Advocates, with them), for the appellant. -------------------------------------------------- The judgment of the court was delivered by GROVER, J. -This is an appeal by certificate from a judgment of the Assam and Nagaland High Court. The appellant is a company incorporated under the Indian Companies Act, 1956, in the State of Assam. It started its business on November 17, 1962, for the first time. Its bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the High Court the provisions of certain other enactments were mentioned. These were the Assam Finance (Sales Tax) Act, 1956, as amended from time to time and the Assam (Sales of Peroleum and Petroleum Products.....) Act, 1956, as amended. It is unnecessary to refer to their relevant provisions because before us it is common ground that the tax would be payable under the Assam Act, the only question being about the rate. Under the Assam Act the rate chargeable was 5 paise per rupee. But it has been claimed on behalf of the appellant that by virtue of the provisions of the Central Sales Tax Act, 1956, hereinafter called the "Central Act", the rate at which the tax would be payable is 2 paise per rupee. Section 14 declares, inter ali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Chemical Engineers' Handbook", 3rd Edition, at page 1566: "Coke is a hard, dense, infusible carbonization residue that ranges from a dull gray-black to a silvery-gray; the latter is characteristic of good quality, high temperature coke. A coke of this type makes a ringing sound when dropped or struck with a hard object. It exhibits a porous cellular structure, which primarily depends upon the kind of coal used and the rate of heating during the carbonization process." The High Court was of the view that the word "coal" includes coke in all its forms in clause (i) of section 14 of the Central Act and must be taken to mean coke derived from coal. In other words it must be coke which had been derived or acquired from coal by following the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and does not include petroleum coke. The statement in the writ petition is very similar to the meaning of the word "coke" given in Webster's New International Dictionary, Vol. I, which is as follows: "The infusible, cellular, coherent residue obtained when coal is subjected to destructive distillation. It consists mainly of carbon, is hard, porous, and gray, and has a submetallic luster. Any similar substance left as a residue when petroleum, shale-oil, etc. are distilled to dryness." Our attention has been invited by learned counsel for the State to the discussion in Encyclopaedia Britannica, Vol. 5, on coke, coking and high temperature carbonization. We do not consider that when the Parliament used the word "coke" in section 14(i) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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