1986 (11) TMI 358

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..... e covered within the meaning of logs which the petitioner had purchased on submission of declarations. The assessing authorities under an erroneous impression held that by processing the logs and timbers and making them as "sized timbers" the assessee had converted the logs into a different commodity and therefore the declaration given by the petitioner in respect of the logs had been contravened. .....

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..... sidering whether beams, rafters and planks should also be logs or timbers on a reference to the dictionary meaning of the products, observed that all these various resultant products from timber or log would also be covered within the ambit of expression "timber" or "log" put to a particular use. The view taken by this Court in [1975] 35 STC 270 (Krupasindhu Sahu and Sons v. State of Orissa) that .....

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