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Commissioner of Sales Tax Vs. Tikhan Lal Mela Ram. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtAllahabad High Court
Decided On
Case NumberS.T.R. No. 324 of 1974
Reported in(1978)7CTR(All)227
AppellantCommissioner of Sales Tax
RespondentTikhan Lal Mela Ram.
Cases ReferredMeerut vs. Commissioner of Sales Tax
Excerpt:
- interpretation of statutes definition clause: [markandey katju & h.l. dattu, jj] meaning given to an expression in one statute cannot be applied to another statute.c. s. p. singh, j. - the question referred is concluded by two decisions of this court in m/s. punjab coal store, meerut vs. commissioner of sales tax, u.p., and commissioner of sales tax, u.p. vs. m/s. amar nath. we accordingly answer the question by saying that charcoal is included in the term coal. the department is entitled to costs which is assessed at rs. 100/- and counsel fee also at the same figure.
Judgment:

C. S. P. Singh, J. - The question referred is concluded by two decisions of this Court in M/s. Punjab Coal Store, Meerut vs. Commissioner of Sales Tax, U.P., and Commissioner of Sales Tax, U.P. vs. M/s. Amar Nath. We accordingly answer the question by saying that charcoal is included in the term coal. The Department is entitled to costs which is assessed at Rs. 100/- and counsel fee also at the same figure.


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