2023 (8) TMI 1093

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....2013 a/w STR No. 1 of 2012 - -<br>CST, VAT & Sales Tax<br>The Hon'ble Mr. Justice M.S. Ramachandra Rao, Chief Justice And The Hon'ble Mr. Justice Ajay Mohan Goel, Judge For the Appellant : Mr. Goverdhan Lal Sharma, Advocate, for the appellant(s). For the Respondents : Mr. Anup Rattan, Advocate General, with M/s Rakesh Dhaulta, Pranay Pratap Singh, Additional Advocate Generals and M/s Arsh Ra....

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....r Khair wood, which is a raw material for katha manufacturing companies/ dealers, can be classified as converted timber or not as per notification dated 07-02-1992? (and liable for tax @12% as per Schedule 'A' of the HP GST Act, 1968 entry No.34 and 35)? (iii) Whether "Khair wood" falls within the definition of "Timber" as defined u/s 2 (ii) (Explanation 3) of the HP GST Act, 1968, or is ....

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....machal Pradesh of any goods (i) for sale in the State of Himachal Pradesh, or (ii) for sale in the course of inter-State trade or commerce, or" 2. The issue as to whether Khair wood falls within the definition of timber or converted timber, has already been decided by Hon'ble Division Bench of this Court in Kartar Singh Versus State of H.P. and Others, [2009] 24 VST 516 (HP) following the judgm....

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....s applications, if any, stand disposed of. STR No.1 of 2012 6. The first two questions of law referred for consideration in this case have already been dealt with in the other case (questions No.(i) and (ii) in STR No.4001 of 2013), therefore, we do not need to say anything more on that aspect again. 7. There is another question of law referred for consideration by the learned Tribunal, w....