STATE OF GUJARAT Vs. KISHOR TIMBER

JUDGEMENT

(1.) THE question which arises for our decision in this reference is whether sales of wooden pallets are liable to tax under entry 12 of Schedule II, Part A to the Gujarat Sales Tax Act, 1969 or under residuary entry 13 of Schedule III thereof.

(2.) M/s. Kishor Timber, a registered dealer under the Act, is engaged in manufacturing and selling, inter alia, goods called wooden pallets. For the assessment of Samvat year 2029, i. e. , 1972-73 A. D. , the Sales Tax Officer assessed the tax on the sales of such wooden pallets under entry 12 of Schedule II, Part A to the Act.

(3.) THE State of Gujarat, feeling aggrieved by the said decision, moved the Tribunal under section 69 of the Act for making a reference to this Court. It is in these circumstances that the Tribunal has referred the following question to us for our decision : " Whether, on the facts and in the circumstances of the case, and on proper construction of entry 12 in Schedule II, Part A to the Gujarat Sales Tax Act, 1969, the Tribunal was justified in law in holding that the sales of wooden pallets effected by M/s. Kishor Timber during Samvat year 2029 were liable to tax under the said entry 12 in Schedule II, Part A to the said Act and not under the residuary entry 13 in Schedule III to the Gujarat Sales Tax Act, 1969 ?"