Timber sizes and scantlings remained the same commercial commodity, so purchase value was not taxed under the Kerala sales tax law.

Timber converted into sizes and scantlings was treated as the same commercial commodity as timber logs, so its purchase value was not exigible to tax under section 5A of the Kerala General Sales Tax Act. The Court relied on an earlier binding Bench decision, which had followed State of Orissa v. Titaghur Paper Mills Co. Ltd., and held that the Appellate Tribunal's view was supported by precedent. The Revenue's revision therefore failed.

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Issues: Whether the purchase value of timber converted into sizes and scantlings could be brought to tax under section 5A of the Kerala General Sales Tax Act.

Analysis: The assessee purchased timber and converted it into sizes and scantlings. The Court noted that an earlier Bench decision had held, following the Supreme Court decision in State of Orissa v. Titaghur Paper Mills Co. Ltd., that timber sizes and scantlings remain the same commercial commodity as timber logs and therefore the purchase value of such timber is not exigible to tax under section 5A. The Court found the present case to be identical and held that the Appellate Tribunal's view was supported by the binding precedent.

Conclusion: The purchase value of timber sizes and scantlings was not liable to be taxed under section 5A, and the revision filed by the Revenue failed.

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