- (1.) Shri Arvind Kumar Sharma, learned counsel for the appellant says that the central Law Agency which was responsible for this appeal is no longer concerned with this appeal inasmuch as the central Coal Fields Ltd. , the appellant herein, has become a subsidiary of Coal India Ltd. which is an independent Corporation.
(2.) Shri Anip Sachthey, learned counsel appears and states that if some time is given, he will appear for the appellant and argue the matter. Since it is a matter of 1981 we are not inclined to adjourn the matter.
(3.) We have perused the judgment of the High court. We find that the point raised herein is concluded by several decisions of this court against the appellant. The question involved in this appeal is whether the coal mines welfare cess, stowing duty and rescue cess recovered by the petitioner from its customers when coal is despatched to them by road forms part of the sale price of coal and is includible in the turnover for assessment of sales tax.;