1990 (1) TMI 301

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....erein. The respondent is an assessee under the Kerala General Sales Tax Act, 1963. The matter relates to the assessment year 1985-86. The return and accounts of the assessee were rejected. The assessment was made to the best of judgment by the assessing authority. The estimate was modified in first appeal. The Sales Tax Appellate Tribunal, in further appeal, sustained an addition of 10 per cent ov....

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.... etc., the Appellate Tribunal held that pencil slats are nothing else than timber cut into small pieces of plank. In view of the decision of the Supreme Court in State of Orissa v. Titaghur Paper Mills Co. Ltd. [1985] 60 STC 213 and also the decision of this Court in Deputy Commissioner of Sales Tax (Law) v. Kunhalavi & Co. [1987] 66 STC 100, it was held that tax under section 5A of the Act is not....