https://www.taxtmi.com/caselaws?id=150366 "Timber" in item 63 of the Andhra Pradesh General Sales Tax Act was construed in its ordinary and commercial sense, as the term was not defined in the Act. On that footing, logs, planks, rafters and cut sizes prepared from logs for building purposes were treated as timber in common trade usage. Mere sawing or cutting for convenience of sale did not alter the commercial identity of the goods or create a different commodity. The goods therefore remained within item 63 and could not be taxed as general goods under section 5; the proposed levy under section 5 was not sustainable. en-us Wed, 30 Aug 1972 00:00:00 +0530 Mon, 13 May 2013 17:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150366 "Timber" in item 63 of the Andhra Pradesh General Sales Tax Act was construed in its ordinary and commercial sense, as the term was not defined in the Act. On that footing, logs, planks, rafters and cut sizes prepared from logs for building purposes were treated as timber in common trade usage. Mere sawing or cutting for convenience of sale did not alter the commercial identity of the goods or create a different commodity. The goods therefore remained within item 63 and could not be taxed as general goods under section 5; the proposed levy under section 5 was not sustainable. Case-Laws VAT and Sales Tax Wed, 30 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150366