https://www.taxtmi.com/caselaws?id=155215 Timber converted into sizes and scantlings was treated as the same commercial commodity as timber logs, so its purchase value was not exigible to tax under section 5A of the Kerala General Sales Tax Act. The Court relied on an earlier binding Bench decision, which had followed State of Orissa v. Titaghur Paper Mills Co. Ltd., and held that the Appellate Tribunal's view was supported by precedent. The Revenue's revision therefore failed. en-us Mon, 13 Jul 1987 00:00:00 +0530 Mon, 02 Sep 2013 13:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155215 Timber converted into sizes and scantlings was treated as the same commercial commodity as timber logs, so its purchase value was not exigible to tax under section 5A of the Kerala General Sales Tax Act. The Court relied on an earlier binding Bench decision, which had followed State of Orissa v. Titaghur Paper Mills Co. Ltd., and held that the Appellate Tribunal's view was supported by precedent. The Revenue's revision therefore failed. Case-Laws VAT and Sales Tax Mon, 13 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155215