ANAND WOOD INDUSTRIES Vs. BOARD OF REVENUE

JUDGEMENT

(1.) THIS is an application for reference under Section 15(2)(b) of the Rajasthan Sales Tax Act, 1954.

(2.) ANAND Wood Industries, Jaipur - hereinafter referred to as the aaseseee, is engaged in the business of manufacture and sale of wooden planks and 'payas' for cots. During the assessment years 1967 -68 and 1968 -69, the assessee purchased as firewood logs and branches of felled trees in lots. Out of there, it utilised the logs for manufacture of planks and 'payas' for cots. The planks and 'payas' were sold within the State as well as in the course of inter -state trade and commerce and outside the State. The assessee has paid sales tax on sales in the course of inter -state trade as well as on sales out side the State.

(3.) THE assessee thereafter applied to the Board under Section 15(1) of the Act for making a reference of the question that, since firewood was exempt from sales tax under item 13 of the Schedule to the Act, no purchase tax was payable.