JUDGMENT : 1. The present revision has been filed by the assessee against the order dated 20.5.2010 passed by Commercial Tax Tribunal, Faizabad Bench, Faizabad in Second Appeal No.120 of 2008 (Assessment Year 1999-2000) under Central Sales Tax Act (hereinafter referred to as the Act). 2. It has been averred that the revisionist is engaged in the business of manufacturing and sale of veneer (chiran) as well as trading of coal. The business premises of the revisionist was surveyed on 27.12.1999, in which some loose papers were found and it has also been found that the revisionist had made sale of coal without Form-C on the basis of which the tax was imposed @ 10 % on the sale of coal and best judgment assessment was made. Feeling aggrieved by the said order, the revisionist preferred a first appeal, which was partly allowed and taxable turnover was reduced and thereafter the second appeal was filed before the Tribunal. The Tribunal by the impugned has confirmed the tax on the sale of coal without Form-C @ 10 %. Hence the present revision has been filed. 3. During pendency of the present revision, the revisionist filed an amendment application, which was allowed by this Court by order dated 25.4.2019. The revisionist by way of amendment has raised the following questions of law for consideration of this Court:- “1. Whether tribunal was justified in law to impose tax @ 10 % on sale of coal against the provisions of section 8 (2) of CST Act.” 4. Heard Sri N.C. Mishra, learned counsel for the revisionist and learned Standing Counsel. 5. The counsel for the revisionist submits that he only want to press the aforesaid question of law. He argued that coal is special importance goods and declared commodity under Section 14 (ia) of the Act and as per Section 8 (2) (a) of the Act, no tax can be imposed twice the rate of tax levy on coal in Uttar Pradesh. 6. The Standing Counsel rebutting the submission of the learned counsel for the revisionist, has submits that the order passed by the tribunal is justified. 7. This Court has perused the Record. The relevant part of Section 8(2) (a) and Section 14(ia) of the Act is quoted below for ready reference:- 8. (1) ….. 6. The Standing Counsel rebutting the submission of the learned counsel for the revisionist, has submits that the order passed by the tribunal is justified. 7. This Court has perused the Record. The relevant part of Section 8(2) (a) and Section 14(ia) of the Act is quoted below for ready reference:- 8. (1) ….. (2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within sub-section (1)-- (a) in the case of declared goods, shall be calculated 3 [at twice the rate] applicable to the sale or purchase of such goods inside the appropriate State; (b) in the case of goods other than declared goods, shall be calculated at the rate of 5 [ten per cent.] or at the rate applicable to the sale or purchase of such goods inside the appropriate State, 6 [whichever is higher; and (c) in the case of goods, the sale or, as the case may be, the purchase of which is, under the sales tax law of the appropriate State, exempt from tax generally shall be nil, and for the purpose of making any such calculation under clause (a) or clause (b), any such dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law. ….. 14. Certain goods to be of special importance in inter-State trade or commerce.— It is hereby declared that the following goods are of special importance in inter-State trade or commerce:— ….. (ia) coal, including coke in all its forms, but excluding charcoal: 8. Bare perusal of Sections clearly shows that the declared goods sold without Form-C can be subjected to tax twice as the rate of tax applicable in the appropriate State. Section 14 (ia) of the Act also declared coal as a special importance goods i.e. coal is a declared goods. 9. By Notification-TIF-2-2372/XI-9 (251)/97-UP Act 15/48-order 98, dated 23.11.1998 the State of Uttar Pradesh has prescribed the rate of tax on the sale of coal @ 4 %. The aforesaid notification has been amended from time to time but the rate of tax on the sale of coal has remained unchanged. 10. 9. By Notification-TIF-2-2372/XI-9 (251)/97-UP Act 15/48-order 98, dated 23.11.1998 the State of Uttar Pradesh has prescribed the rate of tax on the sale of coal @ 4 %. The aforesaid notification has been amended from time to time but the rate of tax on the sale of coal has remained unchanged. 10. The said fact in regard to rate of tax has not been disputed by the learned Standing Counsel. 11. The records reveals that the dispute in relation to sale of coal has admittedly been made without requisite Form-C as prescribed under the Act and it is not disputed that the coal is a declared commodity under Section 14 (ia) of the Act and rate of tax as per the above notification is only @ 4 % which is leviable in the State of Uttar Pradesh. 12. In view of above provision of the Act as well as rate of tax applicable at the relevant time, the tax on the sale of coal within the said limit was @ 4 %. In view of Section 8 (2) (a) of the Act, sale of coal made by the revisionist without Form-C can be taxed at twice as the rate applicable in State i.e. @ 4 +4 =8 % and not above that. 13. In such circumstances, the Tribunal was not justified in imposing the tax on the sale of coal without Form-C @ 10 % treating the same under Section 8 (2-b) as undeclared goods. 14. In the results, the impugned order is modified to that extent. The question of law is answered accordingly in favour of the assessee and against the department. 15. The revision is allowed.