Manufacture of sawn planks from timber was recognised for sales tax purposes, and writ interference with assessment was refused.

Sawed and sized planks cut from logs or damaged timber were treated as manufactured goods because the sawing process produced a distinct commodity with different uses from timber in its original state. On that basis, the sales tax assessment proceeded on the footing that the planks were liable to tax as manufactured goods. The Court also found no basis to interfere in writ jurisdiction with the assessment order or the consequential penalty. The challenge that the planks were not manufactured goods therefore failed, and the assessment was upheld.

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Issues: Whether sawed and sized planks made from logs or damaged timber constituted a manufactured commodity and were therefore liable to sales tax, and whether the assessment order and penalty could be interfered with in writ jurisdiction.

Analysis: The petitioner's business included sawing wood supplied by customers, selling sized planks made from purchased logs and damaged timber, and manufacturing furniture. The Court held that when planks are sawn out of logs, the result is a different commodity capable of different uses, and such planks cannot be treated as timber in its original or nascent state. The process was therefore treated as manufacture for the purposes of the sales tax proceedings, and no ground was found to interfere with the assessment or the consequential penalty in writ jurisdiction.

Conclusion: The contention that the planks were not manufactured goods failed, and the assessment order was upheld.

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