TMI Blog1978 (5) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 3-A of the U.P. Sales Tax Act in respect of goods other than those referred in Sub-sections (1) and (2) of the section at the point of sale by manufacturer or importer is seven per cent. It is not disputed that coke briquettes are not mentioned in any schedule or notification issued by the State Government. 3. Section 14(ia) of the Central Sales Tax Act reads as under : 14. It is hereby declared that the following goods are of special importance in inter State trade or commerce:- i) coal, including coke in all its forms, but excluding charcoal: 4. This Sub-clause came up for interpretation before the Supreme Court in India Carbon Ltd. v. Superintendent of Taxes, Gauhati [1971] 28 STC 603 (SC). The entry was held to be ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer the process of manufacture is described thus: the petitioner manufactures the coke briquettes (tikli) from coal-dust, breeze (half burnt coke), multani mitti, molasses and calex powder. The assessing authority found that coal briquettes were produced by mixing molasses and certain other things with coal-dust. As the produce thus obtained, was a new commodity the petitioner was liable to pay tax at the higher rate. 8. The allegation that coke briquettes are meant for domestic kitchen consumption is not denied in the counter-affidavit. The coke therefore manufactured by mechanical pressing is used for the same purpose as coke. The contents of coke briquettes, namely, moisture, volatile matters, ash and carbon are the same as in an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars 1974-75, 1975-76 and 1976-77. The Sales Tax Officer is bound to follow the decision given by the appellate court. It would create huge liability each year. In such circumstances it is difficult to agree that the petitioner has an efficacious remedy by way of appeal or revision. 11. In Engineering Traders v. State of U.P. 1973 UPTC 91 a Full Bench of our Court repelled the argument of alternative remedy in similar circumstances. 12. In India Carbon Ltd. case [1971] 28 STC 603 (SC) the Supreme Court decided the controversy whether petroleum coke was covered by coke in all its forms in an appeal against an order passed by the High Court of Assam and Nagaland in the exercise of its writ jurisdiction. 13. A five Judges Full Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X
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