STATE OF ANDHRA PRADESH Vs. PATEL TIMBER COMPANY

JUDGEMENT

(1.) IN these Tax Revision Cases, the respondent-assessee is the same. The short question that is canvassed before us is whether the respondent-assessee sold logs of timber and cut them into various sizes on receiving cutting charges or whether it sold cut pieces of timber logs. This question is raised because if the assessee cut the logs into various sizes on receipt of charges, it would not be liable to tax as the timber has already suffered tax.

(2.) THE Tribunal, as the final authority to determine the questions of facts, held that the assessee sold timber only and that the purchasers got the logs cut into different sizes by paying cutting charges in the appellant's saw mill before transporting to their own places.