SETHURAMAN, J.

This revision petition has been filed to revise the order of the Sales Tax Appellate Tribunal dated 6th August, 1975. The assessee is a firm dealing in leco, firewood and charcoal. During the year 1973-74, the assessee reported total and taxable sales of Rs. 19, 88, 896.20 and Rs. 16, 50, 957.21 respectively. There was a dispute as to the classification of leco. According to the assessee, leco being carbonised lignite briquette was coal which is declared as goods of special importance in inter-State trade and commerce under section 14(i) of the Central Sales Tax Act, 1956, even after its amendment by Act 61 of 1972 with effect from 1st April, 1973. If leco is taken as declared goods then the assessee's sale would be second sales which are not taxable. The assessing authority declined to grant this exemption, and the Appellate Assistant Commissioner confirmed the assessment. The Tribunal, after going elaborately into the question of manufacture of lignite briquettes and also other aspects of the matter, came to the conclusion that leco was declared goods under section 14(i) of the Act. In fact, the Tribunal held that leco was only lignite which is a variety