https://www.taxtmi.com/caselaws?id=159183 For purposes of Explanation 1 to section 5-A of the Karnataka Sales Tax Act, the term "timber" was treated in its ordinary and commercial sense, and not by reference to the broader classification in the Second Schedule. Timber and veneer were regarded as distinct commercial commodities: timber meant wood in its accepted form, while veneer was a thin sheet manufactured from timber and sold separately. The later insertion of the words "other than veneers" was described as explanatory and intended to remove confusion created by departmental clarification. On that basis, veneers were not included within "timber" for section 5-A, and sales of veneers against form No. 37 were eligible for concessional tax treatment. en-us Thu, 27 Aug 1998 00:00:00 +0530 Mon, 18 Nov 2013 12:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159183 For purposes of Explanation 1 to section 5-A of the Karnataka Sales Tax Act, the term "timber" was treated in its ordinary and commercial sense, and not by reference to the broader classification in the Second Schedule. Timber and veneer were regarded as distinct commercial commodities: timber meant wood in its accepted form, while veneer was a thin sheet manufactured from timber and sold separately. The later insertion of the words "other than veneers" was described as explanatory and intended to remove confusion created by departmental clarification. On that basis, veneers were not included within "timber" for section 5-A, and sales of veneers against form No. 37 were eligible for concessional tax treatment. Case-Laws VAT and Sales Tax Thu, 27 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159183