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TMI Blog1965 (4) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not include cinder. I shall presently give my reasons. It will suffice to mention the facts in one of these batches as the point for decision in all of them is the same. In writ petition No. 1280 of 1965 the petitioner is a dealer in cinder ash at Madras. On his returns for January, February and March, 1964, disclosing the turnover for each month in cinder, he claimed exemption on the ground that he was not a first dealer. The second respondent did not accept that view but proceeded to provisionally assess the petitioner on the basis that the sales of cinder were not entitled to the benefit of single point tax. The petitioner seeks for a rule of prohibition or other appropriate direction restraining the respondents from enforcing the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of coke and cinder, particularly the one given in Webster's of cinder as a piece of partly burned coal capable of further burning without flame, contends that cinder is a form of coke. Another meaning given by Webster of cinder is that it is a partly burned combustible, in which fire is extinct, or which no longer gives off flame. This is the meaning generally given by practically all the other dictionaries. Coke, on the other hand, according to Webster, is the solid left when a caking coal is deprived of its volatile constituents by heating in a retort or oven, and consists mainly of carbon, and is hard, porous and gray with sub-metallic lustre and is much used in metallurgy, and also as a domestic fuel. The Concise Oxford Dictionary say ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. Cinder is thus the residue or ash that is left when coal or coke is burnt and is removed of its combustible matter. It may be that cinder is still capable of preserving heat and emitting glow. But, it must be basically different in its properties from coke which is but coal minus the volatile matters. learned counsel himself invited my attention to the definition of cinder and ashes in the agreement form used by the Southern Railway themselves that cinder and ashes usually mean pieces of coal and firewood that have ceased to burn and the residue left after the combustion of coal and firewood. The ashes that are left behind as a result of complete burning of coal or coke are no longer coal or coke. Learned counsel argues that as entry I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the product of coke, is not coke or a form of coke. Perhaps there is force in this contention. It is further argued that having regard to the fact that ashes left off after complete burning of coke or coal are of practically no economic value or material use, cinder, therefore, would not have been regarded by the Legislature as of special importance in inter-State trade or commerce. But that is a matter on which one cannot speculate, and, in the absence of further material, I cannot express my opinion on this aspect of the question. On the whole, as I indicated, I am inclined to the view that cinder is not coke or is not a form of coke and is not within entry I of Schedule II of the Madras General Sales Tax Act, 1959. The petitions are dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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