R.M. Sahai, J. - (1.) IN these petitions the only controversy is whether coke briquettes manufactured by the assessee are declared goods as contemplated in Section 14 of the Central Sales Tax Act, as such liable to lower rate of tax as provided in Section 15 of the Act.
(2.) ON the finding that coke briquettes are manufactured by mechanically pressing the mixture of coal -dust, multani mitti and molasses, the Sales Tax Officer held it to be a product of coal and an unclassified item. The rate of tax under Sub -section (2 -A) of Section 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. Section 14(a) 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: - ... ia) coal, including coke in all its forms, but excluding charcoal: ...
(3.) THIS Sub -clause came up for interpretation before the Supreme Court in India Carbon Ltd. v. Superintendent of Taxes, Gauhati . The entry was held to be very wide. The view taken by the High Court that it must be coke which had been derived or acquired from coal by following the usual process of heating or burning was not approved.;