https://www.taxtmi.com/caselaws?id=156874 Packing shooks cut from timber logs were treated as timber in cut or manufactured form under entry 45(b) of the Second Schedule to the Karnataka Sales Tax Act, because the commercial meaning of timber extends to logs worked into planks, beams and similar sizes and shapes. The Court held that the statutory language, covering timber in cut or manufactured form of all sizes and shapes, was wide enough to include packing shooks, and the Revenue's attempt to distinguish them was rejected. The assessee therefore succeeded, and the goods were taxable at the rate applicable to timber in cut or manufactured form. en-us Fri, 04 Jan 1991 00:00:00 +0530 Wed, 25 Sep 2013 17:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156874 Packing shooks cut from timber logs were treated as timber in cut or manufactured form under entry 45(b) of the Second Schedule to the Karnataka Sales Tax Act, because the commercial meaning of timber extends to logs worked into planks, beams and similar sizes and shapes. The Court held that the statutory language, covering timber in cut or manufactured form of all sizes and shapes, was wide enough to include packing shooks, and the Revenue's attempt to distinguish them was rejected. The assessee therefore succeeded, and the goods were taxable at the rate applicable to timber in cut or manufactured form. Case-Laws VAT and Sales Tax Fri, 04 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156874