1972 (9) TMI 115

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....T-6879/X-1012-1962 dated 19th January, 1963." A Division Bench of this Court has held in Commissioner of Sales Tax, U.P., Lucknow v. M/s. B. M. Wood Works, Allahabad[1973] 32 S.T.C. 66; 1971 U.P.T.C. 145. (S.T.R. No. 124 of 1970 decided on 19th February, 1971), that wooden boxes made of chir are timber products. Following that decision, we answer the question in the affirmative, in favour of the department and against the assessee. There is no order as to costs. Reference answered in the affirmative.   The judgment of the court was delivered by RAMANUJAM, J-The petitioner is a dealer in gingerly oil, castor oil, vanaspati, etc., and he reported gross and taxable turnovers of Rs. 3,26,766.99 and Rs. 83,913.24 respectively. The ....

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....e order of penalty. This order of the Appellate Assistant Commissioner was revised suo motu by the Board of Revenue under section 34 of the Madras General Sales Tax Act. The Board of Revenue revised the order of the Appellate Assistant Commissioner and sustained the enhancement made by the assessing authority under the head, "suppressions". The reasons given by the Board of Revenue for sustaining the addition of the said Rs. 19,000 and odd were twofold: (1) That the Appellate Assistant Commissioner verified the entries in the anamath account books with reference to a book called thitta chittai maintained by the assessee and found that the entries in the anamath account books all tallied with the regular accounts of the assessee, but that....