1987 (7) TMI 548

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....K.S. PARIPOORNAN, J.-The Revenue is the petitioner herein. The respondent-assessee is a dealer in timber. We are concerned with the assessment year 1981-82. The respondent purchased timber and converted them into sizes and scantlings. The assessing authority brought to tax the purchase value of such timber under section 5A of the Kerala General Sales Tax Act. The Appellate Tribunal, following the ....