2004 (5) TMI 567

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er 19, 1992 passed by the Tribunal in Second Appeal No. 69 of 1984 for the assessment year 1975-76. The following two questions of law have been raised in the memo of revision: "(1) Whether on the facts and in the circumstances of the case the Sales Tax Tribunal was legally justified to hold that (1) coal ash is taxable at the rate of four per cent and is covered by the entry of coal includi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to the judgment referred to by me in the aforesaid case, learned counsel for the dealer-opposite party has placed reliance upon a division Bench judgment of this court in the case of District Co-operative Development Federation Limited v. Commissioner, Sales Tax [1970] 26 STC 464. The division Bench in this case also considered the earlier judgment of learned single judge given in the case of Maha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the coal ash. There is nothing on record to show that this coal ash can be used and has the same combustible property as the coal has. The coal ash is the residue left after the coal is burnt. The Tribunal, while setting aside the finding of the authorities below on this issue has not recorded a finding that it can be used like coal as fuel. Therefore, I am of the view that the ratio of the afore .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X