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TMI Blog1971 (8) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 business includes sale and purchase of petroleum coke. Until September 1, 1964, no sales tax was levied or was payable by the company on the sale of petroleum coke because in Schedule 3 of the Assam Sales Tax Act, 1947, hereinafter called the "Assam Act", which enumerated the goods on which tax was not payable, entry 7 read "coal, coke and coalgas". By Amending Act 14 of 1964 the said entry was deleted from Schedule 3 to the Assam Act with effect from September 1, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 alia, that coal including coke in all its forms constitutes goods which are of special importance in inter-State trade or commerce. Section 15 of the Central Act as it stood at the relevant time was in the following terms: S. 15 "Every sales tax law of a State shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely: (a) the tax payable under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss." 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 usual process of heating or burning. The contention, therefore, of the appellant was negatived that petroleum coke was covered by the aforesaid provision of the Central Act. We are wholly unable to agree with the reasoning or the conclusion of the High Court with regard to the ambit and scope of clause (i) of section 14 of the Central Act. The language is clearly wide and coal has been stated to include coke in all its forms. It is not denied that petroleum coke is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led 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 the Central Act it had any intention to give it a meaning other than the ordinary dictionary meaning which would cover petroleum coke. 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". For the reasons given above the appeal is allowed and the judgment of the High Court is set aside. The writ petition shall stand allowed only to the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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