https://www.taxtmi.com/caselaws?id=152570 The Court held that the assessees were not liable to sales tax on the turnover related to the sale of sized timber, as sizing timber for transport did not transform it into a commercial article unless further processed into sleepers for sale. The Court dismissed the tax revision case, following a Kerala High Court decision, and ruled that the sized timber was not subject to tax under the Tamil Nadu General Sales Tax Act. The petition was dismissed, and costs were awarded to the assessees. en-us Mon, 13 Feb 1978 00:00:00 +0530 Sat, 06 Jul 2013 16:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152570 The Court held that the assessees were not liable to sales tax on the turnover related to the sale of sized timber, as sizing timber for transport did not transform it into a commercial article unless further processed into sleepers for sale. The Court dismissed the tax revision case, following a Kerala High Court decision, and ruled that the sized timber was not subject to tax under the Tamil Nadu General Sales Tax Act. The petition was dismissed, and costs were awarded to the assessees. Case-Laws VAT and Sales Tax Mon, 13 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152570