https://www.taxtmi.com/caselaws?id=152435 The court ruled in favor of the department, determining that "ballies" obtained by cutting timber trees should be considered as timber and subject to taxation based on the notification's language and the method of obtaining ballies. The court rejected the argument that ballies undergo a manufacturing process, emphasizing that cutting trees to obtain ballies is part of the timber production process. The decision supported the department's position on taxing ballies as timber products, awarding costs to the department and answering the reference in the affirmative. en-us Wed, 10 May 1978 00:00:00 +0530 Wed, 03 Jul 2013 15:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152435 The court ruled in favor of the department, determining that "ballies" obtained by cutting timber trees should be considered as timber and subject to taxation based on the notification's language and the method of obtaining ballies. The court rejected the argument that ballies undergo a manufacturing process, emphasizing that cutting trees to obtain ballies is part of the timber production process. The decision supported the department's position on taxing ballies as timber products, awarding costs to the department and answering the reference in the affirmative. Case-Laws VAT and Sales Tax Wed, 10 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152435