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TMI Blog1989 (5) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... permits by 336 cft. He determined the excess quantity with reference to the actual weight of 587 quintals. The Inspector refused to accept the applicant's contention that sawn timber should be measured cubic feet-wise as per the trade practice and the procedure laid down by the Indian Standards Institution ("ISI", for short) and not by reference to weight. The applicant was asked by annexure "B" to obtain a permit for the excess quantity. Annexure "C" is the applicant's reply of January 18, 1989, in which he denied any excess quantity and requested that measurement should be taken cubic feet-wise instead of by way of conversion from weight. Thereafter the Inspector started taking cubic feet-wise measurement from end to end, while the applicant insisted on measurement in accordance with the alleged trade practice and procedures followed by railways and the ISI. Finally, the Assistant Commissioner of Commercial Taxes had to intervene and according to his instructions measurements were taken during the period from January 30, 1989 to February 15, 1989, both on end to end basis, as wanted by the Inspector, and upon taking into account the saps, knots, cracks and inconsistency in dimen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have any objection to show the excess quantity in the permits, because unless that quantity was actually sold, there could not be any claim of sales tax. 4.. There is no dispute that timber is a notified goods under section 4A of the Bengal Finance (Sales Tax) Act, 1941. Permits are admittedly required for transportation of timber of such quantity from the notified places. Before arrival of the goods at Ultadanga railway station, which is a notified place, the applicant obtained from the concerned Commercial Tax Officer two permits in form XXX (annexure "A"). The quantities mentioned in those permits are-715.350 cft and 710 cft respectively, making a total of 1425.350 cft. 5.. The detention of the goods by the Inspector of Commercial Taxes is under challenge. The learned Advocate for the applicant contended that the secret information which the Inspector allegedly received may not be liable to be disclosed to the applicant, but should be disclosed to this Tribunal in order to consider whether the detention was valid. Without laying down any general principle whether or not disclosure of such secret information may be required by us, we are of the opinion that in the present ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eniably has an objective standard without any scope for exercise of one's discretion. The second process obviously involves an individual's subjective exercise of discretion in the matter of identifying and measuring the saps, knots, cracks and inconsistencies. According to the applicant, the second process should be followed, as it is supported by the trade practice and also by the ISI and railway procedures. Admittedly, the 1941 Act and the Rules framed thereunder do not lay down any standard procedure for measurement of such timber. Learned Advocate for the applicant relied on the cases reported in [1967] 19 STC 469 (SC) (Commissioner of Sales Tax v. Jaswant Singh Charan Singh), [1983] 52 STC 3 (Mad.) (Malayalee Stores v. State of Tamil Nadu) and [1987] 64 STC 180 (SC) (Indian Aluminium Cables Ltd. v. Union of India). In [1967] 19 STC 469 (SC) (Commissioner of Sales Tax v. Jaswant Singh), in the course of deciding whether charcoal is included in the word "coal" under the M.P. General Sales Tax Act, 1958, the Supreme Court held that in interpreting items in statutes like Sales Tax Acts, resort should be had not to the scientific or technical meaning of such items, but to their po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, 1989, addressed by the Bengal Timber Merchants' Association, Ultadanga Railway Goods Siding, Calcutta, to the applicant. It simply states that there is an old trade practice of granting deduction in measurement in respect of knots, cracks, etc., but it does not quantify or specify such deduction. Mr. A. Chakraborty, appearing for the applicant, further referred to the Indian Railway Standard Specification for sawn timber (Sl. No. K2-66) issued by Research, Designs and Standards Organisation, Alambagh, Lucknow-5. It appears to have been issued by the Ministry of Railways, Government of India (Railway Board) and the specifications are relevant in case of purchases by the Railways. He also produced the Indian Standard Methods of Measurement and Evaluation of Defects in Timber, Part II-converted timber (1st revision), 1st reprint, June 1982, issued by the ISI. It gives a certain method of identification measurement and quantitative evaluation of commonly occurring defects in converted timber (page 4). It is nobody's case that the applicant followed any of the above methods at the time of taking its own manner of measurement in this case. 9.. We feel that it is not for us to lay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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