JUDGMENT

Markandey Katju, J. — Civil Appeal No. 1790 of 2005 has been filed against the judgment and order dated 25.6.2004 of the learned Single Judge of the Allahabad High Court in Trade Tax Revision No. 1261 of 2004 M/s. Sonebhadra Fuels, Ravinagar vs. Commissioner, Trade Tax, U.P., Lucknow.

Heard learned counsel for the parties.

2. The appellant is carrying on business in coal and also manufactures coal briquettes, popularly known as coal tikli.

3. The assessee applied for exemption/rebate of sales tax claiming that the coal briquettes are the same commodity as coal which had already been subjected to tax. However, his claim was rejected by the Assessing Authority vide Assessment Order dated 31.3.1999. Aggrieved, he filed an appeal which was dismissed by the Appellate Authority vide order dated 19.7.2001. His further appeal to the Tribunal was referred to a larger Bench of five members which decided against the assessee vide its order dated 16.3.2004.

4. The short argument submitted by Shri Rakesh Dwivedi, learned senior counsel for the appellant, was that coal briquettes are as same as coal and hence no liability of tax can be fastened on the sale of coal briquettes.

5. Learned c