DY COMMR OF SALESTAX Vs. KUNHALAVI AND CO

JUDGEMENT

(1.) The question which arises in this case is whether rafters, beams, planks and the like are articles different from timber logs. S.5A of the Kerala General Sales Tax Act, 1963 says:

(2.) In the light of what is stated by the Supreme Court, we hold that the goods in question are not articles different from timber logs and are therefore not liable to be taxed in terms of S.5A(1)(a). The Tax Revision Case is accordingly dismissed. The parties will bear their respective costs.