1998 (11) TMI 544

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..... ials that were placed before it and should have decided, as a matter of fact, whether rubber trees were timber. That error should have been cured by the High Court by remanding the matters to the Tribunal to consider the material and arrive at a finding thereon. It should not have considered that material itself, the final fact-finding body being the Tribunal, the finding as to whether rubber tree .....

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..... ORDER Earlier judgments of the Kerala High Court took the view that rubber trees were not timber and were, therefore, subject to the levy of sales tax under the Kerala General Sales Tax Act, 1963. When the latter of these two judgments was brought before this Court by way of a petition for special leave to appeal, this Court, while dismissing the petition, observed that it would be open to .....

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..... uld have decided, as a matter of fact, whether rubber trees were timber. That error should have been cured by the High Court by remanding the matters to the Tribunal to consider the material and arrive at a finding thereon. It should not have considered that material itself, the final fact-finding body being the Tribunal, the finding as to whether rubber trees were timber should have been left to .....

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