ASSISTANT COMMERCIAL TAX OFFICER Vs. RIJHUMAL JEEVANDAS

JUDGEMENT

(1.) Leave granted.

(2.) With the consent of counsel appearing for the parties, the matters are heard for final disposal. By this judgment we will dispose of all the aforenoticed appeals as common question of law on somewhat similar facts arises for consideration of this Court in all these appeals. However, for the purpose of brevity and to avoid repetition of facts, we would be referring to the facts of SLP (C) No. 11103 of 2009.

(3.) All these aforenoticed appeals, though refer to different respondents, all being timber merchants but the principal question raised in all these appeals is identical, whether the 'ballies' can fall under the expression 'timber' so as to justify levying of higher sales tax.