COMMISSIONER OF SALES TAX, MADHYA PRADESH vs JASWANT SINGH CHARAN SINGH

The Supreme Court ruled that 'charcoal' is included under the term 'coal' as per Entry I of Part III of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958, thus subject to a tax rate of 2%. The Court emphasized that in interpreting statutory terms, the popular or commercial meaning should prevail over scientific definitions. The High Court's decision favoring the respondent was upheld, rejecting the appellant's argument that charcoal should be taxed at a higher rate of 4%. The judgment clarifies the interpretation of tax entries in commercial contexts.