1987 (7) TMI 548

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ber. We are concerned with the assessment year 1981-82. The respondent purchased timber and converted them into sizes and scantlings. The assessing authority brought to tax the purchase value of such timber under section 5A of the Kerala General Sales Tax Act. The Appellate Tribunal, following the decision of the Supreme Court in State of Orissa v. Titaghur Paper Mills Co. Ltd. [1985] 60 STC 213 h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X