9911796707
TMI Blog1995 (7) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act"), is directed against the order of the Sales Tax Appellate Tribunal in Tax Appeal No. 695 of 1986 dated February 3, 1987. The question that arose for consideration is: "Whether, 'stoker coke' manufactured by the respondent from out of coal falls within the meaning of entry 1 of the Third Schedule to the Act?" The respondent is a dealer in coal and coke. In the assessment year in question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed this revision. The learned Government Pleader contends that stoker coke does not fall within the meaning of entry 1 of the Third Schedule, as such, turnover of its second sale is not entitled to exemption. Shrimathi C. Jayashree Sarathy, the learned counsel for the assessee, on the other hand, contends that the petitioner manufactured stoker coke from out of coal and having regard to the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at more than one stretch. To give effect to the said provisions of the Central Sales Tax Act, section 6 of the Andhra Pradesh General Sales Tax Act provides that notwithstanding anything contained in the charging section, namely, section 5, the sales or purchase of the declared goods by a dealer shall be liable to tax at the rate, and only at the point of sale or purchase specified against each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms excluding charcoal and is liable to be taxed at the point of first sale in the State and the rate of tax is four paise in a rupee. If the stoker coke falls within the expression "coke in all its forms" then the turnover relating to the second sale of stoker coke is exempted. But if it does not, the turnover relating to the second sale of stoker coke is ineligible for any exemption. The express ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke, could not possibly be excluded merely by reference to coke. There the question was whether "petroleum coke" would fall within the meaning of the said expression, namely, "coke in all its forms". From the above discussion it follows that the expression "coke in all its forms" embraces "stoker coke". Thus "stoker coke" falls within the meaning of entry 1 of the Third Schedule and consequently th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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