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TMI Blog1972 (10) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... les of charcoal at 2 per cent for the assessment year 1964-65. The matter was taken in appeal to the Tribunal, and before the Tribunal it was contended that all the sales of charcoal by the petitioner are second sales and that, therefore, they are not liable to be taxed at all. According to the petitioner "charcoal" will be included in the word "coal" referred to in item 1 of Schedule II to the Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal, the Madras Legislature has specifically referred to and excluded firewood and charcoal from item 26 of Schedule I and such exclusion shows that those two articles are to be brought within the multi-point system and it is on this basis the Tribunal has distinguished the decisions referred to above. According to the Tribunal in common parlance and in the commercial field, the word "charcoal" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt and the facts in the present case before us. It is also significant to note that item 26 of Schedule 1, on the basis of which the Tribunal has distinguished the Supreme Court case, has been deleted by the Madras Act 7 of 1964 with effect from 1st April, 1964. It is, therefore, not possible to distinguish the decision of the Supreme Court on the ground that the Legislature's intention appears t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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