https://www.taxtmi.com/caselaws?id=153034 Entry 145 of the Andhra Pradesh General Sales Tax Act treats cut timber as a separate taxable commodity only when logs have been converted into beams, rafters, planks or goods of a similar character. The words "such as" confine the entry to cut sizes of that nature; cutting solely for transport or convenience leaves the goods taxable as timber under entry 63. The associated classification distinguishes materially different goods and therefore has a rational basis for article 14 purposes. The explanation concerning forest contractors applies only to the entries expressly covered and does not displace entry 145. en-us Wed, 21 Jan 1981 00:00:00 +0530 Tue, 16 Jul 2013 14:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153034 Entry 145 of the Andhra Pradesh General Sales Tax Act treats cut timber as a separate taxable commodity only when logs have been converted into beams, rafters, planks or goods of a similar character. The words "such as" confine the entry to cut sizes of that nature; cutting solely for transport or convenience leaves the goods taxable as timber under entry 63. The associated classification distinguishes materially different goods and therefore has a rational basis for article 14 purposes. The explanation concerning forest contractors applies only to the entries expressly covered and does not displace entry 145. Case-Laws VAT and Sales Tax Wed, 21 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153034