https://www.taxtmi.com/caselaws?id=150299 Boxes made from chir wood were treated as timber products for sales tax purposes because the notification used the broad expression "timber and their products," which, in context, extended beyond naturally produced items to goods manufactured from wood by human agency. Packing boxes assembled from chir wood planks and nails therefore fell within the taxing entry. The court applied the commercial or popular meaning of the term "products" in a fiscal provision, and the later amendment excluding furniture supported that broader construction. The question was answered in the affirmative, in favour of the Revenue. en-us Fri, 19 Feb 1971 00:00:00 +0530 Mon, 13 May 2013 10:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150299 Boxes made from chir wood were treated as timber products for sales tax purposes because the notification used the broad expression "timber and their products," which, in context, extended beyond naturally produced items to goods manufactured from wood by human agency. Packing boxes assembled from chir wood planks and nails therefore fell within the taxing entry. The court applied the commercial or popular meaning of the term "products" in a fiscal provision, and the later amendment excluding furniture supported that broader construction. The question was answered in the affirmative, in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 19 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150299