RAMAPRASADA RAO, J.

This tax case is directed against the order of the Sales Tax Appellate Tribunal, Pondicherry, dated 30th September, 1969.

The assessment year is 1966-67 and the product in discussion and which is the subject-matter in this tax case is leco, admittedly manufactured by the Neyveli Lignite Corporation. The respondent is a dealer in leco and he was assessed finally for the year 1966-67 on a taxable turnover of Rs. 1, 20, 807.82. Certain exemptions were also granted to him. Ultimately, the taxable turnover comprised inter alia the following sales : "Sales of leco Rs. 81, 578.98". A tax at the rate of 2 per cent. single point was imposed thereon by the taxing authorities and that Was sustained by the Appellate Assistant Commissioner on the ground that leco comes under "coke in all its forms" and, rightly assessable at 2 per cent. single point. The Appellate Assistant Commissioner was of the view that in view of the specific provision in the Pondicherry General Sales Tax Act (6 of 1967), hereinafter referred to as the Act, the commodity known as leco was taxable. He relied upon the text of item 18 of Schedule III to the said Act which granted an exemption fro