2006 (10) TMI 409

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....he two revisions filed by the State against the common order of the Tribunal in the case of the same assessee for the two assessment years 1994-95 and 1995-96 is whether the Tribunal was justified in cancelling assessment under section 5A on the purchase turnover of timber from agriculturists by the respondent-assessee for use in manufacture of furniture for sale in the State. Even though assessme....

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....e. Since the commodity purchased, namely, timber is taxable and the purchase is in the circumstance under which no tax is payable by the seller, the respondent is liable to pay tax under section 5A as respondent admittedly used item in the manufacture of furniture for sale in the State. The next question to be considered is whether section 5A applies in respect of commodities falling under the ....