1978 (10) TMI 145

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....: "(1) Whether, under the facts and circumstances of the case, sain and asna wood is timber within the meaning of the word 'timber' as mentioned in the notification dated 31st July, 1967? (2) Whether, under the facts and circumstances of the case, the names of trees mentioned in the notification dated 31st July, 1967, are merely illustrative or exhaustive?" The assessee is a dealer in tim....

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...................... (b) in the case of the aforesaid goods imported from outside Uttar Pradesh, at the point of sale by the importer; at the rate of six paise per rupee."   The question is as to whether the word "timber" as used in the notification is confined only to the wood of the various varieties of trees mentioned therein or also applies to the wood of other trees, which is used fo....

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....ecified goods, the expression was apparently meant to exhaustively enumerate the kinds of goods on a given list. The purpose of enumeration in a statute dealing with sales tax at a single point in a series of sales would, very naturally, be to indicate the types of goods each of which would constitute a separate class for a series of sales. Otherwise, this listing itself loses all meaning and woul....