1983 (6) TMI 168

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in logs, cuts the timber into sizes and planks and thereafter makes the requisite packing cases. The question in this case is whether the assessee has purchased timber for consumption in its manufacture of packing, cases so as to attract section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The Tribunal has held that the purchases of timber by the assessee is for consumption in the manufactur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is case, even after the manufacture of packing cases, the timber is in the form of packing cases and there is no question of devouring. The learned counsel refers to the decision of a Division Bench of this Court in State of Tamil Nadu v. Subbaraj & Co. [1981] 47 STC 30 in support of his submission that the expression "consumes" occurring in section 7-A should be understood in the sense of devouri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the manufacture of packing cases. Once it is conceded that the business carried on by the assessee is manufacture of packing cases, then the use of the timber in the manufacture of packing cases should be taken to involve consumption of timber in the manufacture of packing cases. Thus, even interpreting the expression "consumes" as amounting to devouring, here, on the facts of this case, the tim....