https://www.taxtmi.com/caselaws?id=154773 Sized timbers were construed as falling within the expression "logs and timbers" for declarations under the Orissa Sales Tax Act. Applying the Supreme Court principle that timber or log does not lose its character merely because it is processed into beams, rafters, planks or similar wood products, the Orissa HC treated the phrase broadly and held that processing alone did not create a different commodity for declaration purposes. On that basis, the assessee's declaration was not violated and the demand raised on that footing was unsustainable. en-us Thu, 20 Nov 1986 00:00:00 +0530 Tue, 27 Aug 2013 13:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154773 Sized timbers were construed as falling within the expression "logs and timbers" for declarations under the Orissa Sales Tax Act. Applying the Supreme Court principle that timber or log does not lose its character merely because it is processed into beams, rafters, planks or similar wood products, the Orissa HC treated the phrase broadly and held that processing alone did not create a different commodity for declaration purposes. On that basis, the assessee's declaration was not violated and the demand raised on that footing was unsustainable. Case-Laws VAT and Sales Tax Thu, 20 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154773