2018 (5) TMI 1071

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....ondition of subsequent sale prescribed in exemption notification No. 102/2007-Customs dated 14.09.2007? (ii) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law, ignoring the facts that, the goods imported and subsequently sold were different goods falling under different tariff heading, the benefit of Notification No. 102/2007-Customs dated 14.09.2007 by way of refund of 4% SAD is not available to M/s. Sadhuram (the respondent). (iii) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law, upholding the orders dated 22.01.2015 passed by learned Commissioner (Appeals) following the earlier judgement of the Tribunal in the c....

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....o the Apex Court made certain observations which are useful for our purpose, which may be reproduced as under:- "90. On turning to various dictionaries, we find that the dictionary meaning largely coincides with the statutory meaning of the word ' timber'. While discussing the question of the subject-matter of the impugned provisions we have set out the definition of the word 'timber' contained in the Webster Collegiate Dictionary occurring in the passage from the judgment of Vivian Bose, J., in Shrimati Shantabai v. State of Bombay. The relevant meanings of the term 'timber' given in the Shorter Oxford Dictionary, Third Edition are "building material generally; wood used for the building of houses, ships, e....

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....t means " a long piece of heavy often squared timber suitable for use in house construction". A beam is thus timber sawn in a particular way. 'Rafter' as shown by the Shorter Oxford English Dictionary is nothing but " one of the beams which give shape and form to a roof, and bear the outer covering of slates, tiles, thatch, etc". The Concise Oxford Dictionary and Webster's New International Dictionary define 'rafter' in very much the same way; the first defines it as " one of the sloping beams forming framework of a rood" and the second as " one of the often sloping beams that support a roof". Rafter would also, therefore, be timber or log put to a particular use. A 'plank' is defined in Shorter Oxford English Di....

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....mbit only long and big sized logs of wood ordinarily used in house construction as beams and pillars but not when timber is converted into planks, rafters and other wood products like tables and chairs cannot, therefore, be said to be correct so far as planks and rafters are concerned. In our opinion, planks and rafters would also be timber. 92. The result is that sales of dressed or sized logs by the respondent Firm having already been assessed to sales tax, the sales to the first respondent firm of timber by the State Government from which logs were made by the respondent firm cannot be made liable to sales tax as it would amount to levying tax at two points in the same series of sales by successive dealers assuming without decid....