1987 (1) TMI 468

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..... ces in which no tax is payable under section 5, and either- (a) consumes such goods in the manufacture of other goods for sale or otherwise; or (b) ............................. (c) ............................. shall, whatever be the quantum of the turnover relating to such purchase for a year, pay tax on the taxable turnover relating to such purchase for the year at the rates mentioned in section 5. (2) ............................. (3) ............................." If clause (a) is not satisfied, that is, if the goods are not consumed in the manufacture of other goods for sale or otherwise, they are not liable to be charged under section 5A. The contention of the Revenue is that rafters, planks, beams, etc., are, as st .....

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..... n which remains is whether beams, rafters and planks would also be logs or timber. The Shorter Oxford English Dictionary defines 'beam' inter alia as 'a large piece of squared timber, long in proportion to its breadth and thickness' and the Concise Oxford Dictionary defines it as a long piece of squared timber supported at both ends, used in houses, ships, etc.' and according to Webster's Third New International Dictionary, it means 'a long piece of heavy often squared timber suitable for use in house construction'. A beam is thus timber sawn in a particular way. 'Rafter' as shown by the Shorter Oxford English Dictionary is nothing but 'one of the beams which give slope and form to a roof, and bear the outer covering of slates, tiles, thatc .....

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..... of Sales Tax, Madhya Pradesh, Indore [1969] 24 STC 101 and by the Andhra Pradesh High Court in G. Ramaswamy v. State of Andhra Pradesh [1973] 32 STC 309 is more germane to our purpose than the two Orissa cases neither of which has referred to the statutory definition of the word 'timber' in the relevant statutes. The observation of the Orissa High Court in the case of Krupasindhu Sahu Sons v. State of Orissa [1975] 35 STC 270 that timber in common parlance in Orissa takes within its ambit only long and big sized logs of wood ordinarily used in house construction as beams and pillars but not when timber is converted into planks, rafters and other wood products like tables and chairs cannot, therefore, be said to be correct so far as plank .....

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