1974 (1) TMI 95

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..... s are 1965-66 and 1966-67. The question referred for determination is the following: "Whether, in the facts and In the circumstances of the case, the conversion of round timber logs into sized timbers brought about a different commercial commodity and the sale thereof was a violation of the undertaking given in the declaration and thereby the proviso to section 5(2)(A)(a)(ii) of the Sales Tax Ac .....

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..... question of this type one usually asks the question to himself as to whether the action of the dealer has brought about a new commercial commodity different from the one which he had purchased. Timber logs and sized timber are certainly different commodities in the commercial sense though sized timbers are brought out only from timber logs by a particular process. One who has a need of timber log .....

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..... Cut. 1322., where, relying on a series of decisions, the real test to be applied to a case of this type was indicated. The Supreme Court in the case referred to above (Ganesh Trading Co. v. State of Haryana[1973] 32 S.T.C. 623 (S.C.). was dealing with a case of paddy and rice. It was rightly indicated that rice comes out of paddy after undergoing a particular process; yet the two were different c .....

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