Supreme Court · 1967 INSC 40 · Decided 23 February 1967
Commissioner of Sales Tax, Madhya Pradesh v. Jaswant Singh Charan Singh
- Court
- Supreme Court of India
- Citation
- 1967 INSC 40 · [1967] 2 S.C.R. 720
- Case number
- CIVIL APPEAL No. 2011/1966
- Decided
- 23 February 1967
- Bench
- J.M. SHELAT, G.K. MITTER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
TAX, MADHYA PRADESH A v. JASWANT SINGH CHARAN SINGH February 23, 1967 (J. M. SHELAT AND G. K. MITTER, JJ.J Madhya Pradcsli G•neral Sales Tax Act, 195S-Charcoal whether 'coal withit• meaning of Entry I Part III of Seil. II to the Act-Rat~ of tax applicable. The r"'pondent was a the meaning of Entry I of Part Ill of the Sch~dule II to the Act and there­ fore was taxable at the rate of 2 % . The sales tax au:horities however held that charcoal was not 'cool' and was taxable at 4% as it fell under the residuary Entry I of Part VI of Schedule JI. The Board of Revenue and
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