2023 (8) TMI 1093

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....>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 Rattan, Sidharth Jalta, Deputy Advoca....

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....acturing 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 "converted Timber" or neither of them, in view of the diffe....

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.... (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 judgment of Hon'ble High Court of Punjab & Haryana in Panwar Timbers Versus State o....