Coke - Definition - Law Dictionary Home Dictionary Definition coke

Definition :

Coke, the meaning of the word 'coke' given in Webster's New International Dictionary, Vol. I which is as follows: 'The infusible, cellular, coherent residue obtained when coal is subjected to destructive distillation. It consists mainly of carbon, is hard, porous, and grey, and has a submetallic lustre. Any similar substance left as a residue when petroleum, shale oil, etc. are distilled to dryness.' When the Parliament used the word 'coke' in s. 14(i) of the Central Act it has no intention to give it a meaning other than the ordinary dictionary meaning which would cover petroleum coke. At any rate, the language employed is so wide viz., 'Coke in all its forms' that petroleum coke which is a form of coke cannot possibly be excluded merely by reference to the word 'Coal', India Carbon Limited v. Superintendent of Taxes, (1972) 1 SCR 316: (1971) 3 SCC 612: AIR 1972 SC 154. [Central Sales Tax Act (74 of 1956), s. 14(i)]