https://www.taxtmi.com/caselaws?id=128578 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. en-us Wed, 26 Jun 1963 00:00:00 +0530 Mon, 08 Apr 2013 16:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128578 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. Case-Laws VAT and Sales Tax Wed, 26 Jun 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128578