1974 (1) TMI 95

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....to as the Act) by the Sales Tax Tribunal at the instance of the revenue. The corresponding account periods are 1965-66 and 1966-67. The question referred for determination is the following: "Whether, in the facts and In the circumstances of the case, the conversion of round timber logs into sized timbers brought about a different commercial commodity and the sale thereof was a violation of the ....

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....the commodity which he had purchased on the authority of the certificate of registration. 2.. To answer a question of this type one usually asks the question to himself as to whether the action of the dealer has brought about a new commercial commodity different from the one which he had purchased. Timber logs and sized timber are certainly different commodities in the commercial sense though s....

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....hough not relating to timber, in Ram Chandra Badrinarayan v. State of Orissa[1974] 33 S.T.C. 83; I.L.R. 1972 Cut. 1322., where, relying on a series of decisions, the real test to be applied to a case of this type was indicated. The Supreme Court in the case referred to above (Ganesh Trading Co. v. State of Haryana[1973] 32 S.T.C. 623 (S.C.). was dealing with a case of paddy and rice. It was rightl....