Commissioner Of Income-Tax vs Ratlam Coal Ash Company on 17 August, 1987
JUDGMENT
G.G. Sohani, J.
1. As directed by this court
Nepa Limited invited tenders in April 1996 for sale of coal ash. The respondent Manoj Agrawal submitted his tender. The offer was accepted and agreement ... directed the company to preserve the contracted quantity of coal ash and for the purpose directed the representatives of the parties to measure quantity
waste product, which is available when coal fired boiler is used. Bulk supply of coal ash is available only where there is a Thermal Power ... gets accumulated daily as the power station consumes coal for firing its boiler. That coal ash can only be removed after it has cooled down
generating steam. After the coal is so burnt in the boilers, it leaves a residue known as "coal-ash, or cinder", which ... ash". Heading 26.21 reads "other slag and ash, including seaweed-ash (kelp)." Cinder is clearly not "other ash" under Heading
case, whether or not the turnover re-
presenting the sale of coal-ash is liable to be assessed to sales tax?
3. On the facts ... further held that the assessee used low-grade coal in thermal generation and the waste coal-ash product was not fit for any purpose
Aligarh. In the process of working of the Power Station waste coal ash is discharged which is released by the authorities for sale to public ... appellant carries on business of sale of waste coal ash. On 12-9-1973 he made an application to the Superintending Engineer, defendant
issue of coal and not the consumption of coal. Coal received is entered in that register and so also coal issued for consumption ... coal was of 9470 MT and there was sale of 480 MT coal stone. Such sale of coal stone finds place in the coal register
coal-ash and is a bye-product of coal and that, therefore, coal and coal-ash cannot be treated as same goods ... coal including coke in all its forms'. However, the said entry does not mention that 'coal' includes 'coal-ash'. Though
tenders for lifting the coal commencing from 1-1-1988 to 31-12-1988. The tender of one Gajanan Coal Ash was accepted ... some coal has been lifted from the Mills premises, it was directed that respondent No. 4 would be entitled to lift coal ash from
plaintiff's tender for purchase of coal-ash accumulated at
the Nandgwm. pump-house for a period of one year from the date ... lump sum basis was accepted. The estimated quantity of coal-ash was 3,500 c. ft., and the rate settled was Rs. 61 per brass