1978 (5) TMI 105

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ealer in bamboos, ballies and timber, etc. Timber and bamboo and their products were taxable at single point under Notification No. 3393/X-1012-1962. The relevant items of the notification were timber, bamboo and their products. On 31st July, 1967, a notification was issued under section 3-A of the Act, which was to the following effect: "With effect from August 1, 1967, the turnover in respect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... which had earlier been coupled with timber, were taken out of this item and made taxable under a different item at a lower rate. The assessee's case was that the "ballies" sold by him were not liable to be taxed at the rate of 6 per cent but at a lower rate. The Sales Tax Officer rejected this contention and treating ballies as timber, taxed them at the rate of 6 per cent. On appeal being filed, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s are new products, which do not answer the description of the word "timber" as used in the notification. He has in support of this contention relied on a decision of this Court in the case of Singh Engineering Works Private Ltd. v. Commissioner of Income-tax, Kanpur1978 U.P.T.C. 322. This case has no application to the facts of the present one. There the assessee manufactured iron bars and rods o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....billets was not manufacture in its true sense but involved processing in order to change the shape or size of the raw material. Here ballies are obtained by cutting trees and, inasmuch as cut timber trees are also included in the entry relating to timber, it is idle to go into the question as to whether an act of cutting trees is processing or not. This controversy in view of the phraseology of th....