TMI Blog2001 (3) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... t and whether the sale of 'coal-ash' by the petitioner is eligible for exemption under G.O. Ms. No. 606, dated April 9, 1981? Held that:- Appeal allowed. The coal-ash that is produced as a result of the burning of coal as fuel is a product of the appellant- industry though it might not be the principal product for which the industry was established. Even so, being a product of the industry, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h General Sales Tax Act, 1957." 2.. In so far as the second question is concerned, we take a different view. The second question reads thus: "(2) Whether coal-ash is a product of the petitioner's industrial unit and whether the sale of 'coal-ash' by the petitioner is eligible for exemption under G.O. Ms. No. 606, dated April 9, 1981." 3.. The High Court was of the view that the main producti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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