https://www.taxtmi.com/caselaws?id=158100 Whether pencil slats made from wooden planks remained timber for sales tax purposes was treated primarily as a question of fact. The Tribunal, considering their size, shape and quality, found that the goods were only timber cut into small pieces of plank. Following the Supreme Court and the Court's earlier decision, that factual conclusion was accepted, and the levy under section 5A of the Kerala General Sales Tax Act was held not attracted. The challenge to the Tribunal's view therefore failed, and tax was not leviable on the purchase value of timber converted into pencil slats. en-us Fri, 19 Jan 1990 00:00:00 +0530 Wed, 16 Oct 2013 17:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158100 Whether pencil slats made from wooden planks remained timber for sales tax purposes was treated primarily as a question of fact. The Tribunal, considering their size, shape and quality, found that the goods were only timber cut into small pieces of plank. Following the Supreme Court and the Court's earlier decision, that factual conclusion was accepted, and the levy under section 5A of the Kerala General Sales Tax Act was held not attracted. The challenge to the Tribunal's view therefore failed, and tax was not leviable on the purchase value of timber converted into pencil slats. Case-Laws VAT and Sales Tax Fri, 19 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158100