PANWAR TIMBERS Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Following question of law has been referred for opinion of this Court by the Sales Tax Tribunal, Punjab, arising out of its order dated March 15, 1989, in respect of assessment year 1983-84.

(2.) Facts noticed in the statement of the case are:

(3.) The Tribunal examined the question whether the entry relating to "timber" included "khair" wood. It was held that in common parlance, "timber" was wood used in house construction as beams and pillars and could be used as planks like tables and chairs, while "khair" was not used for making material in construction of houses but was used for katha. Reference was also made to the judgment of the Orissa High Court in Krupasindhu Sahu & Sons v. State of Orissa, 1975 35 STC 270. Reliance was also placed on judgment of the honourable Supreme Court in Ramavatar Budhaiprasad v. Assistant Sales Tax Officer, Akola, 1961 12 STC 286, holding that if a word was not defined in the Act, the same was to be construed in its popular sense.