Broad construction of "logs and timbers" covers sized timbers where processing does not change the commodity for declaration purposes.

Sized timbers were construed as falling within the expression "logs and timbers" for declarations under the Orissa Sales Tax Act. Applying the Supreme Court principle that timber or log does not lose its character merely because it is processed into beams, rafters, planks or similar wood products, the Orissa HC treated the phrase broadly and held that processing alone did not create a different commodity for declaration purposes. On that basis, the assessee's declaration was not violated and the demand raised on that footing was unsustainable.

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Issues: Whether sized timbers fall within the expression "logs and timbers" for the purpose of declarations furnished under the Orissa Sales Tax Act.

Analysis: The reference was decided by applying the earlier Supreme Court ruling that timber or log does not lose its character merely because it is processed into resultant forms such as beams, rafters, planks or similar wood products. The expression "logs and timbers" was construed broadly to include sized timbers, since processing did not convert them into a different commodity for the purpose of the declaration given by the assessee.

Conclusion: Sized timbers are covered within the expression "logs and timbers". The assessee had not violated the declaration, and the demand raised on that basis was unsustainable.

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