https://www.taxtmi.com/caselaws?id=158425 Pine square beams were classified according to their commercial identity in common parlance, and the materials showed they were roughly converted timber rather than logs; the lower tax rate therefore applied. Rule 22 of the Meghalaya Purchase Tax Rules was also held to go beyond section 21 by linking interest to assessed tax instead of tax due on the basis of the return or accounts; interest could be levied only within the scope of the parent provision. The assessments were interfered with, the higher-rate classification was set aside, and the interest levies were quashed. en-us Wed, 20 Sep 1995 00:00:00 +0530 Mon, 28 Oct 2013 14:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158425 Pine square beams were classified according to their commercial identity in common parlance, and the materials showed they were roughly converted timber rather than logs; the lower tax rate therefore applied. Rule 22 of the Meghalaya Purchase Tax Rules was also held to go beyond section 21 by linking interest to assessed tax instead of tax due on the basis of the return or accounts; interest could be levied only within the scope of the parent provision. The assessments were interfered with, the higher-rate classification was set aside, and the interest levies were quashed. Case-Laws VAT and Sales Tax Wed, 20 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158425