TMI Blog1971 (8) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... Division Bench consisting of K.L. Pandey and Shiv Dayal, JJ., is printed below: ] Commissioner of Sales Tax, M.P. v. Samrathmal Dhoolchand The judgment of the court was delivered by PANDEY, J.At the instance of the Commissioner of Sales Tax, the Tribunal has, acting under section 44 of the Madhya Pradesh General Sales Tax Act, 1958, referred to this court for its opinion the following questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the instance of the Commissioner of Sales Tax, this reference was made. 3.. Having heard the counsel, we have formed the opinion that the expression "coal including coke in all its forms" under entry I of Part III of Schedule II includes coal ash. In Sales Tax Commissioner, Indore v. M/s. J. Singh[1967] 19 STC 469 (SC); AIR 1967 SC 1454 at p. 1457., their Lordships construed the meaning of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l'. It is only when the question of the kind or variety of coal would arise that a distinction would be made between coal and charcoal; otherwise, both of them would in ordinary parlance as also in their commercial sense be spoken as coal." 4.. It is accepted before us that coal ash is commercially called cinder, a commodity which is expressly included in the dictionary meaning of coals. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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